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H And R Block Free Tax Filing

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H And R Block Free Tax Filing

H and r block free tax filing 6. H and r block free tax filing   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H and r block free tax filing Free help with your tax return. H and r block free tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. H and r block free tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H and r block free tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H and r block free tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H and r block free tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H and r block free tax filing gov, download the IRS2Go app, or call 1-800-906-9887. H and r block free tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block free tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block free tax filing aarp. H and r block free tax filing org/money/taxaide or call 1-888-227-7669. H and r block free tax filing For more information on these programs, go to IRS. H and r block free tax filing gov and enter “VITA” in the search box. H and r block free tax filing Internet. H and r block free tax filing    IRS. H and r block free tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H and r block free tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H and r block free tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. H and r block free tax filing gov or download the IRS2Go app and select the Refund Status option. H and r block free tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H and r block free tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. H and r block free tax filing No need to wait on the phone or stand in line. H and r block free tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H and r block free tax filing When you reach the response screen, you can print the entire interview and the final response for your records. H and r block free tax filing New subject areas are added on a regular basis. H and r block free tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H and r block free tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H and r block free tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H and r block free tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H and r block free tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H and r block free tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H and r block free tax filing You can also ask the IRS to mail a return or an account transcript to you. H and r block free tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H and r block free tax filing gov or by calling 1-800-908-9946. H and r block free tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. H and r block free tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H and r block free tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H and r block free tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H and r block free tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. H and r block free tax filing gov and enter Where's My Amended Return? in the search box. H and r block free tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. H and r block free tax filing gov. H and r block free tax filing Select the Payment tab on the front page of IRS. H and r block free tax filing gov for more information. H and r block free tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H and r block free tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block free tax filing gov. H and r block free tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H and r block free tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block free tax filing gov. H and r block free tax filing Request an Electronic Filing PIN by going to IRS. H and r block free tax filing gov and entering Electronic Filing PIN in the search box. H and r block free tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. H and r block free tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H and r block free tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H and r block free tax filing An employee can answer questions about your tax account or help you set up a payment plan. H and r block free tax filing Before you visit, check the Office Locator on IRS. H and r block free tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H and r block free tax filing If you have a special need, such as a disability, you can request an appointment. H and r block free tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block free tax filing Apply for an Employer Identification Number (EIN). H and r block free tax filing Go to IRS. H and r block free tax filing gov and enter Apply for an EIN in the search box. H and r block free tax filing Read the Internal Revenue Code, regulations, or other official guidance. H and r block free tax filing Read Internal Revenue Bulletins. H and r block free tax filing Sign up to receive local and national tax news and more by email. H and r block free tax filing Just click on “subscriptions” above the search box on IRS. H and r block free tax filing gov and choose from a variety of options. H and r block free tax filing Phone. H and r block free tax filing    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block free tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block free tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H and r block free tax filing gov, or download the IRS2Go app. H and r block free tax filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H and r block free tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block free tax filing Most VITA and TCE sites offer free electronic filing. H and r block free tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block free tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block free tax filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H and r block free tax filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H and r block free tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block free tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free tax filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H and r block free tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block free tax filing Note, the above information is for our automated hotline. H and r block free tax filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H and r block free tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block free tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block free tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block free tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H and r block free tax filing You should receive your order within 10 business days. H and r block free tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H and r block free tax filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H and r block free tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block free tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block free tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. H and r block free tax filing Walk-in. H and r block free tax filing   You can find a selection of forms, publications and services — in-person. H and r block free tax filing Products. H and r block free tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block free tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block free tax filing Services. H and r block free tax filing You can walk in to your local TAC for face-to-face tax help. H and r block free tax filing An employee can answer questions about your tax account or help you set up a payment plan. H and r block free tax filing Before visiting, use the Office Locator tool on IRS. H and r block free tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H and r block free tax filing Mail. H and r block free tax filing   You can send your order for forms, instructions, and publications to the address below. H and r block free tax filing You should receive a response within 10 business days after your request is received. H and r block free tax filing Internal Revenue Service 1201 N. H and r block free tax filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H and r block free tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block free tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block free tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H and r block free tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H and r block free tax filing You face (or your business is facing) an immediate threat of adverse action. H and r block free tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block free tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H and r block free tax filing Here's why we can help: TAS is an independent organization within the IRS. H and r block free tax filing Our advocates know how to work with the IRS. H and r block free tax filing Our services are free and tailored to meet your needs. H and r block free tax filing We have offices in every state, the District of Columbia, and Puerto Rico. H and r block free tax filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. H and r block free tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block free tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H and r block free tax filing Low Income Taxpayer Clinics (LITCs). H and r block free tax filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. H and r block free tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block free tax filing Visit www. H and r block free tax filing TaxpayerAdvocate. H and r block free tax filing irs. H and r block free tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block free tax filing Prev  Up  Next   Home   More Online Publications

Tax Topic Index

Topic 123

These Tax Topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions, Interactive Tax Assistant (ITA) and Tax Trails.

IRS Help Available Topic 100
IRS Services – Volunteer Tax Assistance, Outreach Programs and Identity Theft Topic 101
Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing Topic 102
Tax Help for Small Businesses and the Self-Employed Topic 103
Taxpayer Advocate Service – Your Voice at the IRS Topic 104
Armed Forces Tax Information Topic 105
Tax Relief in Disaster Situations Topic 107
IRS Procedures Topic 150
Your Appeal Rights Topic 151
Refund Information Topic 152
What To Do if You Haven't Filed Your Tax Return Topic 153
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) Topic 154
Forms and Publications – How to Order Topic 155
Copy of Your Tax Return – How to Get One Topic 156
Change of Address – How to Notify the IRS Topic 157
Ensuring Proper Credit of Payments Topic 158
Prior Year(s) Form W-2 (How to Get a Copy) Topic 159
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Topic 160
Collection Topic 200
The Collection Process Topic 201
Tax Payment Options Topic 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts Topic 203
Offers In Compromise Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) Topic 205
Dishonored Payments Topic 206
Alternative Filing Methods Topic 250
Substitute Tax Forms Topic 253
How to Choose a Tax Return Preparer Topic 254
Self-Select PIN Signature Method for Online Registration Topic 255
General Information Topic 300
When, Where, and How to File Topic 301
Checklist of Common Errors When Preparing Your Tax Return Topic 303
Extensions of Time to File Your Tax Return Topic 304
Recordkeeping Topic 305
Penalty for Underpayment of Estimated Tax Topic 306
Backup Withholding Topic 307
Amended Returns Topic 308
Roth IRA Contributions Topic 309
Coverdell Education Savings Accounts Topic 310
Power of Attorney Information Topic 311
Disclosure Authorizations Topic 312
Qualified Tuition Programs (QTPs) Topic 313
Which Forms to File Topic 350
Which Form – 1040, 1040A, or 1040EZ? Topic 352
Decedents Topic 356
Types of Income Topic 400
Wages and Salaries Topic 401
Interest Received Topic 403
Dividends Topic 404
Business Income Topic 407
Capital Gains and Losses Topic 409
Pensions and Annuities Topic 410
Pensions – The General Rule and the Simplified Method Topic 411
Lump-Sum Distributions Topic 412
Rollovers from Retirement Plans Topic 413
Rental Income and Expenses Topic 414
Renting Residential and Vacation Property Topic 415
Farming and Fishing Income Topic 416
Earnings for Clergy Topic 417
Unemployment Compensation Topic 418
Gambling Income and Losses Topic 419
Bartering Income Topic 420
Scholarship and Fellowship Grants Topic 421
Social Security and Equivalent Railroad Retirement Benefits Topic 423
401(k) Plans Topic 424
Passive Activities – Losses and Credits Topic 425
Stock Options Topic 427
Traders in Securities (Information for Form 1040 Filers) Topic 429
Receipt of Stock in a Demutualization Topic 430
Canceled Debt – Is It Taxable or Not? Topic 431
Adjustments to Income Topic 450
Individual Retirement Arrangements (IRAs) Topic 451
Alimony Paid Topic 452
Bad Debt Deduction Topic 453
Moving Expenses Topic 455
Student Loan Interest Deduction Topic 456
Tuition and Fees Deduction Topic 457
Educator Expense Deduction Topic 458
Itemized Deductions Topic 500
Should I Itemize? Topic 501
Medical and Dental Expenses Topic 502
Deductible Taxes Topic 503
Home Mortgage Points Topic 504
Interest Expense Topic 505
Charitable Contributions Topic 506
Miscellaneous Expenses Topic 508
Business Use of Home Topic 509
Business Use of Car Topic 510
Business Travel Expenses Topic 511
Business Entertainment Expenses Topic 512
Educational Expenses Topic 513
Employee Business Expenses Topic 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) Topic 515
Tax Computation Topic 550
Standard Deduction Topic 551
Tax and Credits Figured by the IRS Topic 552
Tax on a Child's Investment Income Topic 553
Self-Employment Tax Topic 554
Alternative Minimum Tax Topic 556
Additional Tax on Early Distributions from Traditional and ROTH IRAs Topic 557
Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs Topic 558
Net Investment Income Tax Topic 559
Additional Medicare Tax Topic 560
Tax Credits Topic 600
Earned Income Credit Topic 601
Child and Dependent Care Credit Topic 602
Adoption Credit and Adoption Assistance Programs Topic 607
Excess Social Security and RRTA Tax Withheld Topic 608
Retirement Savings Contributions Credit Topic 610
Repayment of the First-time Homebuyer Credit Topic 611
IRS Notices Topic 650
Notices – What to Do Topic 651
Notice of Underreported Income – CP-2000 Topic 652
IRS Notices and Bills, Penalties and Interest Charges Topic 653
Basis of Assets, Depreciation, and Sale of Assets Topic 700
Sale of Your Home Topic 701
Basis of Assets Topic 703
Depreciation Topic 704
Installment Sales Topic 705
Employer Tax Information Topic 750
Social Security and Medicare Withholding Rates Topic 751
Form W-2 – Where, When, and How to File Topic 752
Form W-4 – Employee's Withholding Allowance Certificate Topic 753
Employer Identification Number (EIN) – How to Apply Topic 755
Employment Taxes for Household Employees Topic 756
Forms 941 and 944 – Deposit Requirements Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return Topic 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements Topic 759
Reporting and Deposit Requirements for Agricultural Employers Topic 760
Tips – Withholding and Reporting Topic 761
Independent Contractor vs. Employee Topic 762
The Affordable Care Act Topic 763
Electronic Media Filers – 1099 Series and Related Information Returns Topic 800
Who Must File Information Returns Electronically Topic 801
Applications, Forms, and Information Topic 802
Waivers and Extensions Topic 803
Test Files and Combined Federal and State Filing Topic 804
Electronic Filing of Information Returns Topic 805
Tax Information for Aliens and U.S. Citizens Living Abroad Topic 850
Resident and Nonresident Aliens Topic 851
Foreign Tax Credit Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7 Topic 857
Alien Tax Clearance Topic 858
Tax Information for Residents of Puerto Rico Topic 900
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return? Topic 901
Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax Topic 902
Federal Employment Tax in Puerto Rico Topic 903
Tax Assistance for Residents of Puerto Rico Topic 904

Page Last Reviewed or Updated: March 20, 2014

The H And R Block Free Tax Filing

H and r block free tax filing 18. H and r block free tax filing   Alimony Table of Contents IntroductionSpouse or former spouse. H and r block free tax filing Divorce or separation instrument. H and r block free tax filing Useful Items - You may want to see: General RulesMortgage payments. H and r block free tax filing Taxes and insurance. H and r block free tax filing Other payments to a third party. H and r block free tax filing Instruments Executed After 1984Payments to a third party. H and r block free tax filing Exception. H and r block free tax filing Substitute payments. H and r block free tax filing Specifically designated as child support. H and r block free tax filing Contingency relating to your child. H and r block free tax filing Clearly associated with a contingency. H and r block free tax filing How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. H and r block free tax filing It covers the following topics. H and r block free tax filing What payments are alimony. H and r block free tax filing What payments are not alimony, such as child support. H and r block free tax filing How to deduct alimony you paid. H and r block free tax filing How to report alimony you received as income. H and r block free tax filing Whether you must recapture the tax benefits of alimony. H and r block free tax filing Recapture means adding back in your income all or part of a deduction you took in a prior year. H and r block free tax filing Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. H and r block free tax filing It does not include voluntary payments that are not made under a divorce or separation instrument. H and r block free tax filing Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. H and r block free tax filing Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. H and r block free tax filing To be alimony, a payment must meet certain requirements. H and r block free tax filing Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. H and r block free tax filing This chapter discusses the rules for payments under instruments executed after 1984. H and r block free tax filing If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. H and r block free tax filing That was the last year the information on pre-1985 instruments was included in Publication 504. H and r block free tax filing Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. H and r block free tax filing Definitions. H and r block free tax filing   The following definitions apply throughout this chapter. H and r block free tax filing Spouse or former spouse. H and r block free tax filing   Unless otherwise stated, the term “spouse” includes former spouse. H and r block free tax filing Divorce or separation instrument. H and r block free tax filing   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. H and r block free tax filing This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). H and r block free tax filing Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. H and r block free tax filing Payments not alimony. H and r block free tax filing   Not all payments under a divorce or separation instrument are alimony. H and r block free tax filing Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. H and r block free tax filing Payments to a third party. H and r block free tax filing   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. H and r block free tax filing These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. H and r block free tax filing ), taxes, tuition, etc. H and r block free tax filing The payments are treated as received by your spouse and then paid to the third party. H and r block free tax filing Life insurance premiums. H and r block free tax filing   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. H and r block free tax filing Payments for jointly-owned home. H and r block free tax filing   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. H and r block free tax filing Mortgage payments. H and r block free tax filing   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. H and r block free tax filing If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. H and r block free tax filing Your spouse must report one-half of the payments as alimony received. H and r block free tax filing If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. H and r block free tax filing Taxes and insurance. H and r block free tax filing   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. H and r block free tax filing Your spouse must report one-half of these payments as alimony received. H and r block free tax filing If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. H and r block free tax filing    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. H and r block free tax filing But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. H and r block free tax filing Other payments to a third party. H and r block free tax filing   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. H and r block free tax filing Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. H and r block free tax filing Exception for instruments executed before 1985. H and r block free tax filing   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. H and r block free tax filing A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. H and r block free tax filing A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. H and r block free tax filing   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. H and r block free tax filing irs. H and r block free tax filing gov/pub504. H and r block free tax filing Example 1. H and r block free tax filing In November 1984, you and your former spouse executed a written separation agreement. H and r block free tax filing In February 1985, a decree of divorce was substituted for the written separation agreement. H and r block free tax filing The decree of divorce did not change the terms for the alimony you pay your former spouse. H and r block free tax filing The decree of divorce is treated as executed before 1985. H and r block free tax filing Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. H and r block free tax filing Example 2. H and r block free tax filing Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. H and r block free tax filing In this example, the decree of divorce is not treated as executed before 1985. H and r block free tax filing The alimony payments are subject to the rules for payments under instruments executed after 1984. H and r block free tax filing Alimony requirements. H and r block free tax filing   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. H and r block free tax filing The payment is in cash. H and r block free tax filing The instrument does not designate the payment as not alimony. H and r block free tax filing Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. H and r block free tax filing There is no liability to make any payment (in cash or property) after the death of the recipient spouse. H and r block free tax filing The payment is not treated as child support. H and r block free tax filing Each of these requirements is discussed below. H and r block free tax filing Cash payment requirement. H and r block free tax filing   Only cash payments, including checks and money orders, qualify as alimony. H and r block free tax filing The following do not qualify as alimony. H and r block free tax filing Transfers of services or property (including a debt instrument of a third party or an annuity contract). H and r block free tax filing Execution of a debt instrument by the payer. H and r block free tax filing The use of the payer's property. H and r block free tax filing Payments to a third party. H and r block free tax filing   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. H and r block free tax filing See Payments to a third party under General Rules, earlier. H and r block free tax filing   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. H and r block free tax filing The payments are in lieu of payments of alimony directly to your spouse. H and r block free tax filing The written request states that both spouses intend the payments to be treated as alimony. H and r block free tax filing You receive the written request from your spouse before you file your return for the year you made the payments. H and r block free tax filing Payments designated as not alimony. H and r block free tax filing   You and your spouse can designate that otherwise qualifying payments are not alimony. H and r block free tax filing You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. H and r block free tax filing For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). H and r block free tax filing If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. H and r block free tax filing   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. H and r block free tax filing The copy must be attached each year the designation applies. H and r block free tax filing Spouses cannot be members of the same household. H and r block free tax filing    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. H and r block free tax filing A home you formerly shared is considered one household, even if you physically separate yourselves in the home. H and r block free tax filing   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. H and r block free tax filing Exception. H and r block free tax filing   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. H and r block free tax filing Table 18-1. H and r block free tax filing Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. H and r block free tax filing Payments are not required by a divorce or separation instrument. H and r block free tax filing Payer and recipient spouse do not file a joint return with each other. H and r block free tax filing Payer and recipient spouse file a joint return with each other. H and r block free tax filing Payment is in cash (including checks or money orders). H and r block free tax filing Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. H and r block free tax filing Payment is not designated in the instrument as not alimony. H and r block free tax filing Payment is designated in the instrument as not alimony. H and r block free tax filing Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. H and r block free tax filing Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. H and r block free tax filing Payments are not required after death of the recipient spouse. H and r block free tax filing Payments are required after death of the recipient spouse. H and r block free tax filing Payment is not treated as child support. H and r block free tax filing Payment is treated as child support. H and r block free tax filing These payments are deductible by the payer and includible in income by the recipient. H and r block free tax filing These payments are neither deductible by the payer nor includible in income by the recipient. H and r block free tax filing Liability for payments after death of recipient spouse. H and r block free tax filing   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. H and r block free tax filing If all of the payments would continue, then none of the payments made before or after the death are alimony. H and r block free tax filing   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. H and r block free tax filing Example. H and r block free tax filing You must pay your former spouse $10,000 in cash each year for 10 years. H and r block free tax filing Your divorce decree states that the payments will end upon your former spouse's death. H and r block free tax filing You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. H and r block free tax filing The death of your spouse would not terminate these payments under state law. H and r block free tax filing The $10,000 annual payments may qualify as alimony. H and r block free tax filing The $20,000 annual payments that do not end upon your former spouse's death are not alimony. H and r block free tax filing Substitute payments. H and r block free tax filing   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. H and r block free tax filing To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. H and r block free tax filing Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. H and r block free tax filing Example 1. H and r block free tax filing Under your divorce decree, you must pay your former spouse $30,000 annually. H and r block free tax filing The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. H and r block free tax filing Your former spouse has custody of your minor children. H and r block free tax filing The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. H and r block free tax filing The trust income and corpus (principal) are to be used for your children's benefit. H and r block free tax filing These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. H and r block free tax filing Of each of the $30,000 annual payments, $10,000 is not alimony. H and r block free tax filing Example 2. H and r block free tax filing Under your divorce decree, you must pay your former spouse $30,000 annually. H and r block free tax filing The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. H and r block free tax filing The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. H and r block free tax filing For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). H and r block free tax filing These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. H and r block free tax filing None of the annual payments are alimony. H and r block free tax filing The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. H and r block free tax filing Child support. H and r block free tax filing   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. H and r block free tax filing The amount of child support may vary over time. H and r block free tax filing Child support payments are not deductible by the payer and are not taxable to the recipient. H and r block free tax filing Specifically designated as child support. H and r block free tax filing   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. H and r block free tax filing A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. H and r block free tax filing Contingency relating to your child. H and r block free tax filing   A contingency relates to your child if it depends on any event relating to that child. H and r block free tax filing It does not matter whether the event is certain or likely to occur. H and r block free tax filing Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. H and r block free tax filing Clearly associated with a contingency. H and r block free tax filing   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. H and r block free tax filing The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. H and r block free tax filing The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. H and r block free tax filing This certain age must be the same for each child, but need not be a whole number of years. H and r block free tax filing In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. H and r block free tax filing   Either you or the IRS can overcome the presumption in the two situations above. H and r block free tax filing This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. H and r block free tax filing For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. H and r block free tax filing How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. H and r block free tax filing You must file Form 1040. H and r block free tax filing You cannot use Form 1040A or Form 1040EZ. H and r block free tax filing Enter the amount of alimony you paid on Form 1040, line 31a. H and r block free tax filing In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). H and r block free tax filing If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. H and r block free tax filing Show the SSN or ITIN and amount paid to each other recipient on an attached statement. H and r block free tax filing Enter your total payments on line 31a. H and r block free tax filing You must provide your spouse's SSN or ITIN. H and r block free tax filing If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. H and r block free tax filing For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. H and r block free tax filing How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. H and r block free tax filing You cannot use Form 1040A or Form 1040EZ. H and r block free tax filing You must give the person who paid the alimony your SSN or ITIN. H and r block free tax filing If you do not, you may have to pay a $50 penalty. H and r block free tax filing Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. H and r block free tax filing If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. H and r block free tax filing Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. H and r block free tax filing The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. H and r block free tax filing Do not include any time in which payments were being made under temporary support orders. H and r block free tax filing The second and third years are the next 2 calendar years, whether or not payments are made during those years. H and r block free tax filing The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. H and r block free tax filing When to apply the recapture rule. H and r block free tax filing   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. H and r block free tax filing   When you figure a decrease in alimony, do not include the following amounts. H and r block free tax filing Payments made under a temporary support order. H and r block free tax filing Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. H and r block free tax filing Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. H and r block free tax filing Figuring the recapture. H and r block free tax filing   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. H and r block free tax filing Including the recapture in income. H and r block free tax filing   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). H and r block free tax filing Cross out “received” and enter “recapture. H and r block free tax filing ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. H and r block free tax filing Deducting the recapture. H and r block free tax filing   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). H and r block free tax filing Cross out “paid” and enter “recapture. H and r block free tax filing ” In the space provided, enter your spouse's SSN or ITIN. H and r block free tax filing Prev  Up  Next   Home   More Online Publications