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How Do I Amend My 2011 Tax Return

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How Do I Amend My 2011 Tax Return

How do i amend my 2011 tax return 27. How do i amend my 2011 tax return   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. How do i amend my 2011 tax return Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. How do i amend my 2011 tax return  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. How do i amend my 2011 tax return For more information, see Transportation Expenses under What Expenses Can Be Deducted. How do i amend my 2011 tax return Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. How do i amend my 2011 tax return To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . How do i amend my 2011 tax return If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. How do i amend my 2011 tax return Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. How do i amend my 2011 tax return See chapter 28. How do i amend my 2011 tax return If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. How do i amend my 2011 tax return Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). How do i amend my 2011 tax return You may qualify for these other benefits even if you do not meet the requirements listed earlier. How do i amend my 2011 tax return Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. How do i amend my 2011 tax return Generally, you may claim any number of benefits as long as you use different expenses to figure each one. How do i amend my 2011 tax return When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. How do i amend my 2011 tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. How do i amend my 2011 tax return This is education that meets at least one of the following two tests. How do i amend my 2011 tax return The education is required by your employer or the law to keep your present salary, status, or job. How do i amend my 2011 tax return The required education must serve a bona fide business purpose of your employer. How do i amend my 2011 tax return The education maintains or improves skills needed in your present work. How do i amend my 2011 tax return However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. How do i amend my 2011 tax return You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. How do i amend my 2011 tax return Use Figure 27-A, later, as a quick check to see if your education qualifies. How do i amend my 2011 tax return Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. How do i amend my 2011 tax return This additional education is qualifying work-related education if all three of the following requirements are met. How do i amend my 2011 tax return It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. How do i amend my 2011 tax return When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. How do i amend my 2011 tax return See Education To Maintain or Improve Skills , later. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return You are a teacher who has satisfied the minimum requirements for teaching. How do i amend my 2011 tax return Your employer requires you to take an additional college course each year to keep your teaching job. How do i amend my 2011 tax return If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. How do i amend my 2011 tax return Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. How do i amend my 2011 tax return This could include refresher courses, courses on current developments, and academic or vocational courses. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return You repair televisions, radios, and stereo systems for XYZ Store. How do i amend my 2011 tax return To keep up with the latest changes, you take special courses in radio and stereo service. How do i amend my 2011 tax return These courses maintain and improve skills required in your work. How do i amend my 2011 tax return Maintaining skills vs. How do i amend my 2011 tax return qualifying for new job. How do i amend my 2011 tax return   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. How do i amend my 2011 tax return Education during temporary absence. How do i amend my 2011 tax return   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. How do i amend my 2011 tax return Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return You quit your biology research job to become a full-time biology graduate student for one year. How do i amend my 2011 tax return If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. How do i amend my 2011 tax return Education during indefinite absence. How do i amend my 2011 tax return   If you stop work for more than a year, your absence from your job is considered indefinite. How do i amend my 2011 tax return Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. How do i amend my 2011 tax return Therefore, it is not qualifying work-related education. How do i amend my 2011 tax return Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. How do i amend my 2011 tax return The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. How do i amend my 2011 tax return Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. How do i amend my 2011 tax return This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. How do i amend my 2011 tax return You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return You are a full-time engineering student. How do i amend my 2011 tax return Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. How do i amend my 2011 tax return Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. How do i amend my 2011 tax return The education is not qualifying work-related education. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return You are an accountant and you have met the minimum educational requirements of your employer. How do i amend my 2011 tax return Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. How do i amend my 2011 tax return These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. How do i amend my 2011 tax return Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. How do i amend my 2011 tax return The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. How do i amend my 2011 tax return If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. How do i amend my 2011 tax return The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. How do i amend my 2011 tax return You generally will be considered a faculty member when one or more of the following occurs. How do i amend my 2011 tax return You have tenure. How do i amend my 2011 tax return Your years of service count toward obtaining tenure. How do i amend my 2011 tax return You have a vote in faculty decisions. How do i amend my 2011 tax return Your school makes contributions for you to a retirement plan other than social security or a similar program. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. How do i amend my 2011 tax return In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. How do i amend my 2011 tax return If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. How do i amend my 2011 tax return However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. How do i amend my 2011 tax return Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. How do i amend my 2011 tax return If you have all the required education except the fifth year, you have met the minimum educational requirements. How do i amend my 2011 tax return The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. How do i amend my 2011 tax return Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. How do i amend my 2011 tax return Figure 27-A. How do i amend my 2011 tax return Does Your Work-Related Education Qualify?" Example 2. How do i amend my 2011 tax return Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. How do i amend my 2011 tax return The additional four education courses can be qualifying work-related education. How do i amend my 2011 tax return Although you do not have all the required courses, you have already met the minimum educational requirements. How do i amend my 2011 tax return Example 3. How do i amend my 2011 tax return Assume the same facts as in Example 1 except that you are hired with only 3 years of college. How do i amend my 2011 tax return The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. How do i amend my 2011 tax return They are needed to meet the minimum educational requirements for employment as a teacher. How do i amend my 2011 tax return Example 4. How do i amend my 2011 tax return You have a bachelor's degree and you work as a temporary instructor at a university. How do i amend my 2011 tax return At the same time, you take graduate courses toward an advanced degree. How do i amend my 2011 tax return The rules of the university state that you can become a faculty member only if you get a graduate degree. How do i amend my 2011 tax return Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. How do i amend my 2011 tax return You have not met the minimum educational requirements to qualify you as a faculty member. How do i amend my 2011 tax return The graduate courses are not qualifying work-related education. How do i amend my 2011 tax return Certification in a new state. How do i amend my 2011 tax return   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. How do i amend my 2011 tax return This is true even if you must get additional education to be certified in another state. How do i amend my 2011 tax return Any additional education you need is qualifying work-related education. How do i amend my 2011 tax return You have already met the minimum requirements for teaching. How do i amend my 2011 tax return Teaching in another state is not a new trade or business. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. How do i amend my 2011 tax return You move to State B and are promptly hired as a teacher. How do i amend my 2011 tax return You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. How do i amend my 2011 tax return These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. How do i amend my 2011 tax return Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. How do i amend my 2011 tax return This is true even if you do not plan to enter that trade or business. How do i amend my 2011 tax return If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return You are an accountant. How do i amend my 2011 tax return Your employer requires you to get a law degree at your own expense. How do i amend my 2011 tax return You register at a law school for the regular curriculum that leads to a law degree. How do i amend my 2011 tax return Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return You are a general practitioner of medicine. How do i amend my 2011 tax return You take a 2-week course to review developments in several specialized fields of medicine. How do i amend my 2011 tax return The course does not qualify you for a new profession. How do i amend my 2011 tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. How do i amend my 2011 tax return Example 3. How do i amend my 2011 tax return While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. How do i amend my 2011 tax return The program will lead to qualifying you to practice psychoanalysis. How do i amend my 2011 tax return The psychoanalytic training does not qualify you for a new profession. How do i amend my 2011 tax return It is qualifying work-related education because it maintains or improves skills required in your present profession. How do i amend my 2011 tax return Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. How do i amend my 2011 tax return They are part of a program of study that can qualify you for a new profession. How do i amend my 2011 tax return Teaching and Related Duties All teaching and related duties are considered the same general kind of work. How do i amend my 2011 tax return A change in duties in any of the following ways is not considered a change to a new business. How do i amend my 2011 tax return Elementary school teacher to secondary school teacher. How do i amend my 2011 tax return Teacher of one subject, such as biology, to teacher of another subject, such as art. How do i amend my 2011 tax return Classroom teacher to guidance counselor. How do i amend my 2011 tax return Classroom teacher to school administrator. How do i amend my 2011 tax return What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. How do i amend my 2011 tax return If you are not self-employed, you can deduct business expenses only if you itemize your deductions. How do i amend my 2011 tax return You cannot deduct expenses related to tax-exempt and excluded income. How do i amend my 2011 tax return Deductible expenses. How do i amend my 2011 tax return   The following education expenses can be deducted. How do i amend my 2011 tax return Tuition, books, supplies, lab fees, and similar items. How do i amend my 2011 tax return Certain transportation and travel costs. How do i amend my 2011 tax return Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. How do i amend my 2011 tax return Nondeductible expenses. How do i amend my 2011 tax return   You cannot deduct personal or capital expenses. How do i amend my 2011 tax return For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. How do i amend my 2011 tax return This amount is a personal expense. How do i amend my 2011 tax return Unclaimed reimbursement. How do i amend my 2011 tax return   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return Your employer agrees to pay your education expenses if you file a voucher showing your expenses. How do i amend my 2011 tax return You do not file a voucher, and you do not get reimbursed. How do i amend my 2011 tax return Because you did not file a voucher, you cannot deduct the expenses on your tax return. How do i amend my 2011 tax return Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. How do i amend my 2011 tax return If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. How do i amend my 2011 tax return Temporary basis. How do i amend my 2011 tax return   You go to school on a temporary basis if either of the following situations applies to you. How do i amend my 2011 tax return Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. How do i amend my 2011 tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. How do i amend my 2011 tax return Your attendance is temporary up to the date you determine it will last more than 1 year. How do i amend my 2011 tax return Note. How do i amend my 2011 tax return If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. How do i amend my 2011 tax return Attendance not on a temporary basis. How do i amend my 2011 tax return   You do not go to school on a temporary basis if either of the following situations apply to you. How do i amend my 2011 tax return Your attendance at school is realistically expected to last more than 1 year. How do i amend my 2011 tax return It does not matter how long you actually attend. How do i amend my 2011 tax return Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. How do i amend my 2011 tax return Your attendance is not temporary after the date you determine it will last more than 1 year. How do i amend my 2011 tax return Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. How do i amend my 2011 tax return This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. How do i amend my 2011 tax return Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How do i amend my 2011 tax return Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return You regularly work in a nearby town, and go directly from work to home. How do i amend my 2011 tax return You also attend school every work night for 3 months to take a course that improves your job skills. How do i amend my 2011 tax return Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. How do i amend my 2011 tax return This is true regardless of the distance traveled. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. How do i amend my 2011 tax return You can deduct your transportation expenses from your regular work site to school and then home. How do i amend my 2011 tax return Example 3. How do i amend my 2011 tax return Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. How do i amend my 2011 tax return Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. How do i amend my 2011 tax return Example 4. How do i amend my 2011 tax return Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. How do i amend my 2011 tax return Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. How do i amend my 2011 tax return If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. How do i amend my 2011 tax return If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. How do i amend my 2011 tax return Using your car. How do i amend my 2011 tax return   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. How do i amend my 2011 tax return The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. How do i amend my 2011 tax return Whichever method you use, you can also deduct parking fees and tolls. How do i amend my 2011 tax return See chapter 26 for information on deducting your actual expenses of using a car. How do i amend my 2011 tax return Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. How do i amend my 2011 tax return Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. How do i amend my 2011 tax return For more information, see chapter 26. How do i amend my 2011 tax return You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. How do i amend my 2011 tax return Mainly personal travel. How do i amend my 2011 tax return   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. How do i amend my 2011 tax return You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. How do i amend my 2011 tax return   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. How do i amend my 2011 tax return An important factor is the comparison of time spent on personal activities with time spent on educational activities. How do i amend my 2011 tax return If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return John works in Newark, New Jersey. How do i amend my 2011 tax return He traveled to Chicago to take a deductible 1-week course at the request of his employer. How do i amend my 2011 tax return His main reason for going to Chicago was to take the course. How do i amend my 2011 tax return While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. How do i amend my 2011 tax return Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. How do i amend my 2011 tax return He cannot deduct his transportation expenses of going to Pleasantville. How do i amend my 2011 tax return He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return Sue works in Boston. How do i amend my 2011 tax return She went to a university in Michigan to take a course for work. How do i amend my 2011 tax return The course is qualifying work-related education. How do i amend my 2011 tax return She took one course, which is one-fourth of a full course load of study. How do i amend my 2011 tax return She spent the rest of the time on personal activities. How do i amend my 2011 tax return Her reasons for taking the course in Michigan were all personal. How do i amend my 2011 tax return Sue's trip is mainly personal because three-fourths of her time is considered personal time. How do i amend my 2011 tax return She cannot deduct the cost of her round-trip train ticket to Michigan. How do i amend my 2011 tax return She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. How do i amend my 2011 tax return Example 3. How do i amend my 2011 tax return Dave works in Nashville and recently traveled to California to take a 2-week seminar. How do i amend my 2011 tax return The seminar is qualifying work-related education. How do i amend my 2011 tax return While there, he spent an extra 8 weeks on personal activities. How do i amend my 2011 tax return The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. How do i amend my 2011 tax return Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. How do i amend my 2011 tax return He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. How do i amend my 2011 tax return Cruises and conventions. How do i amend my 2011 tax return   Certain cruises and conventions offer seminars or courses as part of their itinerary. How do i amend my 2011 tax return Even if the seminars or courses are work-related, your deduction for travel may be limited. How do i amend my 2011 tax return This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. How do i amend my 2011 tax return   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. How do i amend my 2011 tax return 50% limit on meals. How do i amend my 2011 tax return   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. How do i amend my 2011 tax return You cannot have been reimbursed for the meals. How do i amend my 2011 tax return   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. How do i amend my 2011 tax return Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return You are a French language teacher. How do i amend my 2011 tax return While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. How do i amend my 2011 tax return You chose your itinerary and most of your activities to improve your French language skills. How do i amend my 2011 tax return You cannot deduct your travel expenses as education expenses. How do i amend my 2011 tax return This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. How do i amend my 2011 tax return No Double Benefit Allowed You cannot do either of the following. How do i amend my 2011 tax return Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). How do i amend my 2011 tax return Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. How do i amend my 2011 tax return See Adjustments to Qualifying Work-Related Education Expenses , next. How do i amend my 2011 tax return Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. How do i amend my 2011 tax return You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. How do i amend my 2011 tax return For more information, see chapter 12 of Publication 970. How do i amend my 2011 tax return Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. How do i amend my 2011 tax return Amounts that do not reduce qualifying work-related education expenses. How do i amend my 2011 tax return   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How do i amend my 2011 tax return   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. How do i amend my 2011 tax return Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. How do i amend my 2011 tax return There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. How do i amend my 2011 tax return You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. How do i amend my 2011 tax return For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. How do i amend my 2011 tax return Deducting Business Expenses Self-employed persons and employees report business expenses differently. How do i amend my 2011 tax return The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. How do i amend my 2011 tax return Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). How do i amend my 2011 tax return If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. How do i amend my 2011 tax return See the instructions for the form you file for information on how to complete it. How do i amend my 2011 tax return Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. How do i amend my 2011 tax return If either (1) or (2) applies, you can deduct the total qualifying cost. How do i amend my 2011 tax return If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. How do i amend my 2011 tax return In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. How do i amend my 2011 tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. How do i amend my 2011 tax return ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. How do i amend my 2011 tax return See chapter 28. How do i amend my 2011 tax return Form 2106 or 2106-EZ. How do i amend my 2011 tax return   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. How do i amend my 2011 tax return Form not required. How do i amend my 2011 tax return   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. How do i amend my 2011 tax return   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. How do i amend my 2011 tax return (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. How do i amend my 2011 tax return ) Using Form 2106-EZ. How do i amend my 2011 tax return   This form is shorter and easier to use than Form 2106. How do i amend my 2011 tax return Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. How do i amend my 2011 tax return   If you do not meet both of these requirements, use Form 2106. How do i amend my 2011 tax return Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. How do i amend my 2011 tax return Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. How do i amend my 2011 tax return You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. How do i amend my 2011 tax return You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . How do i amend my 2011 tax return For more information on qualified performing artists, see chapter 6 of Publication 463. How do i amend my 2011 tax return Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. How do i amend my 2011 tax return They are not subject to the 2%-of-adjusted-gross-income limit. How do i amend my 2011 tax return To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . How do i amend my 2011 tax return For more information on impairment-related work expenses, see chapter 6 of Publication 463. How do i amend my 2011 tax return Recordkeeping You must keep records as proof of any deduction claimed on your tax return. How do i amend my 2011 tax return Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. How do i amend my 2011 tax return For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. How do i amend my 2011 tax return Prev  Up  Next   Home   More Online Publications
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IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013

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IR-2013-16, Feb. 1, 2013

WASHINGTON –– In the aftermath of Hurricane Sandy, the Internal Revenue Service announced additional tax relief to affected individuals and businesses. The IRS today is further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey (starting Oct. 26): Monmouth and Ocean counties.
  • In New York (starting Oct. 27): Nassau, Queens, Richmond and Suffolk counties.

Beyond the relief provided by law to taxpayers in the FEMA-designated counties, the IRS will work with any taxpayer who resides outside the disaster area but whose books, records or tax professional are located in the areas affected by Hurricane Sandy. All workers assisting the relief activities in the covered disaster areas who are affiliated with a recognized government or philanthropic organization are eligible for relief. Taxpayers who live outside of the impacted area and think they may qualify for this relief need to contact the IRS at 866-562-5227.

The IRS also announced today that Taxpayer Assistance Centers in several New York and New Jersey locations will be open additional hours to provide help to taxpayers impacted by Hurricane Sandy. There will also be special assistance available at several New Jersey and New York locations on Saturday, February 23 from 9 a.m. until 2 p.m. More information will be available on irs.gov.

The tax relief postpones various tax filing and payment deadlines that occurred starting in late October. As a result, affected individuals and businesses will have until April 1, 2013, to file these returns and pay any taxes due. This includes the fourth quarter individual estimated tax payment, normally due Jan. 15, 2013. It also includes payroll and excise tax returns and accompanying payments for the third and fourth quarters, normally due on Oct. 31, 2012 and Jan. 31, 2013 respectively, and calendar year corporate income tax returns due March 15. It also applies to tax-exempt organizations required to file Form 990 series returns with an original or extended deadline falling during this period.  

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The IRS automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov

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Page Last Reviewed or Updated: 05-Nov-2013

The How Do I Amend My 2011 Tax Return

How do i amend my 2011 tax return Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. How do i amend my 2011 tax return Married persons. How do i amend my 2011 tax return Same-sex marriage. How do i amend my 2011 tax return Exception. How do i amend my 2011 tax return Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. How do i amend my 2011 tax return Amended instrument. How do i amend my 2011 tax return General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. How do i amend my 2011 tax return Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. How do i amend my 2011 tax return It may also be used in determining whether you can claim certain other deductions and credits. How do i amend my 2011 tax return The filing status you can choose depends partly on your marital status on the last day of your tax year. How do i amend my 2011 tax return Marital status. How do i amend my 2011 tax return   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). How do i amend my 2011 tax return If you are married, your filing status is either married filing a joint return or married filing a separate return. How do i amend my 2011 tax return For information about the single and qualifying widow(er) filing statuses, see Publication 501. How do i amend my 2011 tax return Unmarried persons. How do i amend my 2011 tax return   You are unmarried for the whole year if either of the following applies. How do i amend my 2011 tax return You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. How do i amend my 2011 tax return You must follow your state law to determine if you are divorced or legally separated. How do i amend my 2011 tax return Exception. How do i amend my 2011 tax return If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. How do i amend my 2011 tax return You have obtained a decree of annulment, which holds that no valid marriage ever existed. How do i amend my 2011 tax return You must file amended returns (Form 1040X, Amended U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. How do i amend my 2011 tax return The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. How do i amend my 2011 tax return On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. How do i amend my 2011 tax return Married persons. How do i amend my 2011 tax return   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. How do i amend my 2011 tax return An interlocutory decree is not a final decree. How do i amend my 2011 tax return Same-sex marriage. How do i amend my 2011 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How do i amend my 2011 tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. How do i amend my 2011 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. How do i amend my 2011 tax return For more details, see Publication 501. How do i amend my 2011 tax return Exception. How do i amend my 2011 tax return   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. How do i amend my 2011 tax return See Head of Household , later. How do i amend my 2011 tax return Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. How do i amend my 2011 tax return If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. How do i amend my 2011 tax return You can file a joint return even if one of you had no income or deductions. How do i amend my 2011 tax return If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. How do i amend my 2011 tax return Nonresident alien. How do i amend my 2011 tax return   To file a joint return, at least one of you must be a U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return citizen or resident alien at the end of the tax year. How do i amend my 2011 tax return If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. How do i amend my 2011 tax return This means that your combined worldwide incomes are subject to U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return income tax. How do i amend my 2011 tax return These rules are explained in Publication 519, U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return Tax Guide for Aliens. How do i amend my 2011 tax return Signing a joint return. How do i amend my 2011 tax return   Both you and your spouse generally must sign the return, or it will not be considered a joint return. How do i amend my 2011 tax return Joint and individual liability. How do i amend my 2011 tax return   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. How do i amend my 2011 tax return This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. How do i amend my 2011 tax return Divorced taxpayers. How do i amend my 2011 tax return   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. How do i amend my 2011 tax return This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. How do i amend my 2011 tax return Relief from joint liability. How do i amend my 2011 tax return   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. How do i amend my 2011 tax return You can ask for relief no matter how small the liability. How do i amend my 2011 tax return   There are three types of relief available. How do i amend my 2011 tax return Innocent spouse relief. How do i amend my 2011 tax return Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. How do i amend my 2011 tax return Equitable relief. How do i amend my 2011 tax return   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. How do i amend my 2011 tax return See Relief from liability arising from community property law , later, under Community Property. How do i amend my 2011 tax return    Each kind of relief has different requirements. How do i amend my 2011 tax return You must file Form 8857 to request relief under any of these categories. How do i amend my 2011 tax return Publication 971 explains these kinds of relief and who may qualify for them. How do i amend my 2011 tax return You can also find information on our website at IRS. How do i amend my 2011 tax return gov. How do i amend my 2011 tax return Tax refund applied to spouse's debts. How do i amend my 2011 tax return   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. How do i amend my 2011 tax return This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. How do i amend my 2011 tax return You can get a refund of your share of the overpayment if you qualify as an injured spouse. How do i amend my 2011 tax return Injured spouse. How do i amend my 2011 tax return   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. How do i amend my 2011 tax return An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. How do i amend my 2011 tax return   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. How do i amend my 2011 tax return Note. How do i amend my 2011 tax return If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). How do i amend my 2011 tax return For more information, see Publication 555. How do i amend my 2011 tax return    Refunds that involve community property states must be divided according to local law. How do i amend my 2011 tax return If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. How do i amend my 2011 tax return   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. How do i amend my 2011 tax return Follow the instructions for the form. How do i amend my 2011 tax return   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. How do i amend my 2011 tax return You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. How do i amend my 2011 tax return   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. How do i amend my 2011 tax return When filed after offset, it can take up to 8 weeks to receive your refund. How do i amend my 2011 tax return Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. How do i amend my 2011 tax return    An injured spouse claim is different from an innocent spouse relief request. How do i amend my 2011 tax return An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. How do i amend my 2011 tax return An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. How do i amend my 2011 tax return For information on innocent spouses, see Relief from joint liability, earlier. How do i amend my 2011 tax return Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. How do i amend my 2011 tax return You can file a separate return even if only one of you had income. How do i amend my 2011 tax return For information on exemptions you can claim on your separate return, see Exemptions , later. How do i amend my 2011 tax return Community or separate income. How do i amend my 2011 tax return   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. How do i amend my 2011 tax return For more information, see Community Income under Community Property, later. How do i amend my 2011 tax return Separate liability. How do i amend my 2011 tax return   If you and your spouse file separately, you each are responsible only for the tax due on your own return. How do i amend my 2011 tax return Itemized deductions. How do i amend my 2011 tax return   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. How do i amend my 2011 tax return Table 1. How do i amend my 2011 tax return Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. How do i amend my 2011 tax return  Caution: If you live in a community property state, these rules do not apply. How do i amend my 2011 tax return See Community Property. How do i amend my 2011 tax return IF you paid . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return AND you . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return THEN you can deduct on your separate federal return. How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. How do i amend my 2011 tax return     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. How do i amend my 2011 tax return         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. How do i amend my 2011 tax return         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. How do i amend my 2011 tax return The numerator is your gross income and the denominator  is your combined gross income. How do i amend my 2011 tax return     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. How do i amend my 2011 tax return     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. How do i amend my 2011 tax return     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. How do i amend my 2011 tax return Neither spouse may report the total casualty loss. How do i amend my 2011 tax return 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How do i amend my 2011 tax return Dividing itemized deductions. How do i amend my 2011 tax return   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. How do i amend my 2011 tax return See Table 1, later. How do i amend my 2011 tax return Separate returns may give you a higher tax. How do i amend my 2011 tax return   Some married couples file separate returns because each wants to be responsible only for his or her own tax. How do i amend my 2011 tax return There is no joint liability. How do i amend my 2011 tax return But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. How do i amend my 2011 tax return This is because the following special rules apply if you file a separate return. How do i amend my 2011 tax return Your tax rate generally will be higher than it would be on a joint return. How do i amend my 2011 tax return Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. How do i amend my 2011 tax return You cannot take the credit for child and dependent care expenses in most cases. How do i amend my 2011 tax return You cannot take the earned income credit. How do i amend my 2011 tax return You cannot take the exclusion or credit for adoption expenses in most cases. How do i amend my 2011 tax return You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. How do i amend my 2011 tax return You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. How do i amend my 2011 tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. How do i amend my 2011 tax return Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. How do i amend my 2011 tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). How do i amend my 2011 tax return Your basic standard deduction, if allowable, is half of that allowed a joint return filer. How do i amend my 2011 tax return See Itemized deductions , earlier. How do i amend my 2011 tax return Joint return after separate returns. How do i amend my 2011 tax return   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. How do i amend my 2011 tax return This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. How do i amend my 2011 tax return Use Form 1040X to change your filing status. How do i amend my 2011 tax return Separate returns after joint return. How do i amend my 2011 tax return   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. How do i amend my 2011 tax return Exception. How do i amend my 2011 tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. How do i amend my 2011 tax return The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. How do i amend my 2011 tax return Head of Household Filing as head of household has the following advantages. How do i amend my 2011 tax return You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. How do i amend my 2011 tax return Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. How do i amend my 2011 tax return Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. How do i amend my 2011 tax return You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. How do i amend my 2011 tax return Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. How do i amend my 2011 tax return Requirements. How do i amend my 2011 tax return   You may be able to file as head of household if you meet all the following requirements. How do i amend my 2011 tax return You are unmarried or “considered unmarried” on the last day of the year. How do i amend my 2011 tax return You paid more than half the cost of keeping up a home for the year. How do i amend my 2011 tax return A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). How do i amend my 2011 tax return However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. How do i amend my 2011 tax return See Special rule for parent , later, under Qualifying person. How do i amend my 2011 tax return Considered unmarried. How do i amend my 2011 tax return   You are considered unmarried on the last day of the tax year if you meet all the following tests. How do i amend my 2011 tax return You file a separate return. How do i amend my 2011 tax return A separate return includes a return claiming married filing separately, single, or head of household filing status. How do i amend my 2011 tax return You paid more than half the cost of keeping up your home for the tax year. How do i amend my 2011 tax return Your spouse did not live in your home during the last 6 months of the tax year. How do i amend my 2011 tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. How do i amend my 2011 tax return See Temporary absences , later. How do i amend my 2011 tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. How do i amend my 2011 tax return (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. How do i amend my 2011 tax return ) You must be able to claim an exemption for the child. How do i amend my 2011 tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. How do i amend my 2011 tax return The general rules for claiming an exemption for a dependent are shown later in Table 3. How do i amend my 2011 tax return    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. How do i amend my 2011 tax return See Publication 555 for more information. How do i amend my 2011 tax return Nonresident alien spouse. How do i amend my 2011 tax return   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. How do i amend my 2011 tax return However, your spouse is not a qualifying person for head of household purposes. How do i amend my 2011 tax return You must have another qualifying person and meet the other requirements to file as head of household. How do i amend my 2011 tax return Keeping up a home. How do i amend my 2011 tax return   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. How do i amend my 2011 tax return This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. How do i amend my 2011 tax return This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. How do i amend my 2011 tax return Qualifying person. How do i amend my 2011 tax return    Table 2, later, shows who can be a qualifying person. How do i amend my 2011 tax return Any person not described in Table 2 is not a qualifying person. How do i amend my 2011 tax return   Generally, the qualifying person must live with you for more than half of the year. How do i amend my 2011 tax return Table 2. How do i amend my 2011 tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. How do i amend my 2011 tax return See the text of this publication for the other requirements you must meet to claim head of household filing status. How do i amend my 2011 tax return IF the person is your . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return AND . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return THEN that person is . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. How do i amend my 2011 tax return     he or she is married and you can claim an exemption for him or her a qualifying person. How do i amend my 2011 tax return     he or she is married and you cannot claim an exemption for him or her not a qualifying person. How do i amend my 2011 tax return 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. How do i amend my 2011 tax return 6     you cannot claim an exemption for him or her not a qualifying person. How do i amend my 2011 tax return     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. How do i amend my 2011 tax return     he or she did not live with you more than half the year not a qualifying person. How do i amend my 2011 tax return     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. How do i amend my 2011 tax return     you cannot claim an exemption for him or her not a qualifying person. How do i amend my 2011 tax return   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. How do i amend my 2011 tax return 2 See Table 3, later, for the tests that must be met to be a qualifying child. How do i amend my 2011 tax return Note. How do i amend my 2011 tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. How do i amend my 2011 tax return If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. How do i amend my 2011 tax return 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. How do i amend my 2011 tax return 4 See Table 3, later, for the tests that must be met to be a qualifying relative. How do i amend my 2011 tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. How do i amend my 2011 tax return See Multiple Support Agreement in Publication 501. How do i amend my 2011 tax return 6 See Special rule for parent . How do i amend my 2011 tax return Special rule for parent. How do i amend my 2011 tax return   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. How do i amend my 2011 tax return However, you must be able to claim an exemption for your father or mother. How do i amend my 2011 tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. How do i amend my 2011 tax return You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. How do i amend my 2011 tax return Death or birth. How do i amend my 2011 tax return   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. How do i amend my 2011 tax return If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. How do i amend my 2011 tax return If the person is anyone else, see Publication 501. How do i amend my 2011 tax return Temporary absences. How do i amend my 2011 tax return   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. How do i amend my 2011 tax return It must be reasonable to assume that the absent person will return to the home after the temporary absence. How do i amend my 2011 tax return You must continue to keep up the home during the absence. How do i amend my 2011 tax return Kidnapped child. How do i amend my 2011 tax return   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. How do i amend my 2011 tax return You can claim head of household filing status if all the following statements are true. How do i amend my 2011 tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How do i amend my 2011 tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. How do i amend my 2011 tax return You would have qualified for head of household filing status if the child had not been kidnapped. How do i amend my 2011 tax return   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. How do i amend my 2011 tax return More information. How do i amend my 2011 tax return   For more information on filing as head of household, see Publication 501. How do i amend my 2011 tax return Exemptions You can deduct $3,900 for each exemption you claim in 2013. How do i amend my 2011 tax return However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. How do i amend my 2011 tax return There are two types of exemptions: personal exemptions and exemptions for dependents. How do i amend my 2011 tax return If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. How do i amend my 2011 tax return Personal Exemptions You can claim your own exemption unless someone else can claim it. How do i amend my 2011 tax return If you are married, you may be able to take an exemption for your spouse. How do i amend my 2011 tax return These are called personal exemptions. How do i amend my 2011 tax return Exemption for Your Spouse Your spouse is never considered your dependent. How do i amend my 2011 tax return Joint return. How do i amend my 2011 tax return   On a joint return, you can claim one exemption for yourself and one for your spouse. How do i amend my 2011 tax return   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. How do i amend my 2011 tax return Separate return. How do i amend my 2011 tax return   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. How do i amend my 2011 tax return If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. How do i amend my 2011 tax return Alimony paid. How do i amend my 2011 tax return   If you paid alimony to your spouse, you cannot take an exemption for your spouse. How do i amend my 2011 tax return This is because alimony is gross income to the spouse who received it. How do i amend my 2011 tax return Divorced or separated spouse. How do i amend my 2011 tax return   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. How do i amend my 2011 tax return This rule applies even if you provided all of your former spouse's support. How do i amend my 2011 tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. How do i amend my 2011 tax return You can claim an exemption for a dependent even if your dependent files a return. How do i amend my 2011 tax return The term “dependent” means: A qualifying child, or A qualifying relative. How do i amend my 2011 tax return Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. How do i amend my 2011 tax return For detailed information, see Publication 501. How do i amend my 2011 tax return   Dependent not allowed a personal exemption. How do i amend my 2011 tax return If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. How do i amend my 2011 tax return This is true even if you do not claim the dependent's exemption on your return. How do i amend my 2011 tax return It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. How do i amend my 2011 tax return Table 3. How do i amend my 2011 tax return Overview of the Rules for Claiming an Exemption for a Dependent Caution. How do i amend my 2011 tax return This table is only an overview of the rules. How do i amend my 2011 tax return For details, see Publication 501. How do i amend my 2011 tax return • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. How do i amend my 2011 tax return • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. How do i amend my 2011 tax return • You cannot claim a person as a dependent unless that person is a U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return citizen, U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return resident alien, U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return national, or a resident of Canada or Mexico. How do i amend my 2011 tax return 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. How do i amend my 2011 tax return   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. How do i amend my 2011 tax return     2. How do i amend my 2011 tax return       3. How do i amend my 2011 tax return    4. How do i amend my 2011 tax return    5. How do i amend my 2011 tax return    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How do i amend my 2011 tax return   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. How do i amend my 2011 tax return   The child must have lived with you for more than half of the year. How do i amend my 2011 tax return 2   The child must not have provided more than half of his or her own support for the year. How do i amend my 2011 tax return   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). How do i amend my 2011 tax return   1. How do i amend my 2011 tax return    2. How do i amend my 2011 tax return       3. How do i amend my 2011 tax return    4. How do i amend my 2011 tax return The person cannot be your qualifying child or the qualifying child of anyone else. How do i amend my 2011 tax return   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). How do i amend my 2011 tax return   The person's gross income for the year must be less than $3,900. How do i amend my 2011 tax return 3   You must provide more than half of the person's total support for the year. How do i amend my 2011 tax return 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. How do i amend my 2011 tax return See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. How do i amend my 2011 tax return     1 Exception exists for certain adopted children. How do i amend my 2011 tax return 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. How do i amend my 2011 tax return 3 Exception exists for persons who are disabled and have income from a sheltered workshop. How do i amend my 2011 tax return 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. How do i amend my 2011 tax return See Publication 501. How do i amend my 2011 tax return You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. How do i amend my 2011 tax return For more information, see the instructions for your tax return if you file Form 1040A or 1040. How do i amend my 2011 tax return Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. How do i amend my 2011 tax return However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. How do i amend my 2011 tax return Special rule for divorced or separated parents (or parents who live apart). How do i amend my 2011 tax return   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. How do i amend my 2011 tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. How do i amend my 2011 tax return The child received over half of his or her support for the year from the parents. How do i amend my 2011 tax return The child is in the custody of one or both parents for more than half of the year. How do i amend my 2011 tax return Either of the following applies. How do i amend my 2011 tax return The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. How do i amend my 2011 tax return (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. How do i amend my 2011 tax return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. How do i amend my 2011 tax return See Child support under pre-1985 agreement , later. How do i amend my 2011 tax return Custodial parent and noncustodial parent. How do i amend my 2011 tax return   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. How do i amend my 2011 tax return The other parent is the noncustodial parent. How do i amend my 2011 tax return   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. How do i amend my 2011 tax return   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). How do i amend my 2011 tax return Equal number of nights. How do i amend my 2011 tax return   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. How do i amend my 2011 tax return December 31. How do i amend my 2011 tax return   The night of December 31 is treated as part of the year in which it begins. How do i amend my 2011 tax return For example, December 31, 2013, is treated as part of 2013. How do i amend my 2011 tax return Emancipated child. How do i amend my 2011 tax return   If a child is emancipated under state law, the child is treated as not living with either parent. How do i amend my 2011 tax return See Examples 5 and 6 . How do i amend my 2011 tax return Absences. How do i amend my 2011 tax return    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. How do i amend my 2011 tax return But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. How do i amend my 2011 tax return Parent works at night. How do i amend my 2011 tax return   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. How do i amend my 2011 tax return On a school day, the child is treated as living at the primary residence registered with the school. How do i amend my 2011 tax return Example 1 – child lived with one parent greater number of nights. How do i amend my 2011 tax return You and your child’s other parent are divorced. How do i amend my 2011 tax return In 2013, your child lived with you 210 nights and with the other parent 156 nights. How do i amend my 2011 tax return You are the custodial parent. How do i amend my 2011 tax return Example 2 – child is away at camp. How do i amend my 2011 tax return In 2013, your daughter lives with each parent for alternate weeks. How do i amend my 2011 tax return In the summer, she spends 6 weeks at summer camp. How do i amend my 2011 tax return During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. How do i amend my 2011 tax return Example 3 – child lived same number of days with each parent. How do i amend my 2011 tax return Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. How do i amend my 2011 tax return Your adjusted gross income is $40,000. How do i amend my 2011 tax return Your ex-spouse's adjusted gross income is $25,000. How do i amend my 2011 tax return You are treated as your son's custodial parent because you have the higher adjusted gross income. How do i amend my 2011 tax return Example 4 – child is at parent’s home but with other parent. How do i amend my 2011 tax return Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. How do i amend my 2011 tax return You become ill and are hospitalized. How do i amend my 2011 tax return The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. How do i amend my 2011 tax return Your son is treated as living with you during this 10-day period because he was living in your home. How do i amend my 2011 tax return Example 5 – child emancipated in May. How do i amend my 2011 tax return When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. How do i amend my 2011 tax return As a result, he is not considered in the custody of his parents for more than half of the year. How do i amend my 2011 tax return The special rule for children of divorced or separated parents (or parents who live apart) does not apply. How do i amend my 2011 tax return Example 6 – child emancipated in August. How do i amend my 2011 tax return Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. How do i amend my 2011 tax return She turns 18 and is emancipated under state law on August 1, 2013. How do i amend my 2011 tax return Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. How do i amend my 2011 tax return You are the custodial parent. How do i amend my 2011 tax return Written declaration. How do i amend my 2011 tax return    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. How do i amend my 2011 tax return The noncustodial parent must attach a copy of the form or statement to his or her tax return. How do i amend my 2011 tax return   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. How do i amend my 2011 tax return Divorce decree or separation agreement that went into effect after 1984 and before 2009. How do i amend my 2011 tax return   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How do i amend my 2011 tax return To be able to do this, the decree or agreement must state all three of the following. How do i amend my 2011 tax return The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. How do i amend my 2011 tax return The custodial parent will not claim the child as a dependent for the year. How do i amend my 2011 tax return The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. How do i amend my 2011 tax return   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. How do i amend my 2011 tax return The cover page (write the other parent's social security number on this page). How do i amend my 2011 tax return The pages that include all of the information identified in items (1) through (3) above. How do i amend my 2011 tax return The signature page with the other parent's signature and the date of the agreement. How do i amend my 2011 tax return Post-2008 divorce decree or separation agreement. How do i amend my 2011 tax return   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. How do i amend my 2011 tax return The custodial parent must sign either a Form 8332 or a similar statement. How do i amend my 2011 tax return The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. How do i amend my 2011 tax return The noncustodial parent must attach a copy to his or her return. How do i amend my 2011 tax return The form or statement must release the custodial parent's claim to the child without any conditions. How do i amend my 2011 tax return For example, the release must not depend on the noncustodial parent paying support. How do i amend my 2011 tax return    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. How do i amend my 2011 tax return Revocation of release of claim to an exemption. How do i amend my 2011 tax return   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. How do i amend my 2011 tax return In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. How do i amend my 2011 tax return The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. How do i amend my 2011 tax return Remarried parent. How do i amend my 2011 tax return   If you remarry, the support provided by your new spouse is treated as provided by you. How do i amend my 2011 tax return Child support under pre-1985 agreement. How do i amend my 2011 tax return   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. How do i amend my 2011 tax return This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. How do i amend my 2011 tax return Parents who never married. How do i amend my 2011 tax return   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. How do i amend my 2011 tax return Alimony. How do i amend my 2011 tax return   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. How do i amend my 2011 tax return Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. How do i amend my 2011 tax return This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. How do i amend my 2011 tax return If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. How do i amend my 2011 tax return Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. How do i amend my 2011 tax return (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). How do i amend my 2011 tax return Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How do i amend my 2011 tax return The exemption for the child. How do i amend my 2011 tax return The child tax credit. How do i amend my 2011 tax return Head of household filing status. How do i amend my 2011 tax return The credit for child and dependent care expenses. How do i amend my 2011 tax return The exclusion from income for dependent care benefits. How do i amend my 2011 tax return The earned income credit. How do i amend my 2011 tax return The other person cannot take any of these benefits based on this qualifying child. How do i amend my 2011 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. How do i amend my 2011 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How do i amend my 2011 tax return Tiebreaker rules. How do i amend my 2011 tax return   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. How do i amend my 2011 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How do i amend my 2011 tax return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How do i amend my 2011 tax return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How do i amend my 2011 tax return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How do i amend my 2011 tax return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How do i amend my 2011 tax return If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. How do i amend my 2011 tax return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How do i amend my 2011 tax return Example 1—separated parents. How do i amend my 2011 tax return You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. How do i amend my 2011 tax return In August and September, your son lived with you. How do i amend my 2011 tax return For the rest of the year, your son lived with your husband, the boy's father. How do i amend my 2011 tax return Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. How do i amend my 2011 tax return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. How do i amend my 2011 tax return You and your husband will file separate returns. How do i amend my 2011 tax return Your husband agrees to let you treat your son as a qualifying child. How do i amend my 2011 tax return This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. How do i amend my 2011 tax return However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. How do i amend my 2011 tax return And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. How do i amend my 2011 tax return Example 2—separated parents claim same child. How do i amend my 2011 tax return The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. How do i amend my 2011 tax return In this case, only your husband will be allowed to treat your son as a qualifying child. How do i amend my 2011 tax return This is because, during 2013, the boy lived with him longer than with you. How do i amend my 2011 tax return If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. How do i amend my 2011 tax return In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. How do i amend my 2011 tax return And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. How do i amend my 2011 tax return Applying this special rule to divorced or separated parents (or parents who live apart). How do i amend my 2011 tax return   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. How do i amend my 2011 tax return However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. How do i amend my 2011 tax return Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. How do i amend my 2011 tax return If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How do i amend my 2011 tax return Your AGI is $10,000. How do i amend my 2011 tax return Your mother's AGI is $25,000. How do i amend my 2011 tax return Your son's father does not live with you or your son. How do i amend my 2011 tax return Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. How do i amend my 2011 tax return Because of this, you cannot claim an exemption or the child tax credit for your son. How do i amend my 2011 tax return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. How do i amend my 2011 tax return You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. How do i amend my 2011 tax return (Note: The support test does not apply for the earned income credit. How do i amend my 2011 tax return ) However, you agree to let your mother claim your son. How do i amend my 2011 tax return This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. How do i amend my 2011 tax return (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. How do i amend my 2011 tax return ) Example 2. How do i amend my 2011 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How do i amend my 2011 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How do i amend my 2011 tax return Example 3. How do i amend my 2011 tax return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. How do i amend my 2011 tax return Your mother also claims him as a qualifying child for head of household filing status. How do i amend my 2011 tax return You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. How do i amend my 2011 tax return The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. How do i amend my 2011 tax return Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. How do i amend my 2011 tax return These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. How do i amend my 2011 tax return If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. How do i amend my 2011 tax return If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. How do i amend my 2011 tax return Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How do i amend my 2011 tax return It does not include voluntary payments that are not made under a divorce or separation instrument. How do i amend my 2011 tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How do i amend my 2011 tax return Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. How do i amend my 2011 tax return To be alimony, a payment must meet certain requirements. How do i amend my 2011 tax return There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How do i amend my 2011 tax return The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. How do i amend my 2011 tax return See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. How do i amend my 2011 tax return Spouse or former spouse. How do i amend my 2011 tax return   Unless otherwise stated, the term “spouse” includes former spouse. How do i amend my 2011 tax return Divorce or separation instrument. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return 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). How do i amend my 2011 tax return Invalid decree. How do i amend my 2011 tax return   Payments under a divorce decree can be alimony even if the decree's validity is in question. How do i amend my 2011 tax return A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. How do i amend my 2011 tax return Amended instrument. How do i amend my 2011 tax return   An amendment to a divorce decree may change the nature of your payments. How do i amend my 2011 tax return Amendments are not ordinarily retroactive for federal tax purposes. How do i amend my 2011 tax return However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. How do i amend my 2011 tax return This change also is effective retroactively for federal tax purposes. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return Your original divorce decree did not fix any part of the payment as child support. How do i amend my 2011 tax return To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. How do i amend my 2011 tax return The amended order is effective retroactively for federal tax purposes. How do i amend my 2011 tax return Deducting alimony paid. How do i amend my 2011 tax return   You can deduct alimony you paid, whether or not you itemize deductions on your return. How do i amend my 2011 tax return You must file Form 1040. How do i amend my 2011 tax return You cannot use Form 1040A, 1040EZ, or 1040NR. How do i amend my 2011 tax return Enter the amount of alimony you paid on Form 1040, line 31a. How do i amend my 2011 tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). How do i amend my 2011 tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How do i amend my 2011 tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How do i amend my 2011 tax return Enter your total payments on line 31a. How do i amend my 2011 tax return If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. How do i amend my 2011 tax return Reporting alimony received. How do i amend my 2011 tax return   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. How do i amend my 2011 tax return You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. How do i amend my 2011 tax return    You must give the person who paid the alimony your SSN or ITIN. How do i amend my 2011 tax return If you do not, you may have to pay a $50 penalty. How do i amend my 2011 tax return Withholding on nonresident aliens. How do i amend my 2011 tax return   If you are a U. How do i amend my 2011 tax return S. How do i amend my 2011 tax return citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. How do i amend my 2011 tax return However, many tax treaties provide for an exemption from withholding for alimony payments. How do i amend my 2011 tax return For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. How do i amend my 2011 tax return General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. How do i amend my 2011 tax return Payments not alimony. How do i amend my 2011 tax return   Not all payments under a divorce or separation instrument are alimony. How do i amend my 2011 tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. How do i amend my 2011 tax return Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. How do i amend my 2011 tax return Neither is the value of your spouse's use of the home. How do i amend my 2011 tax return If they otherwise qualify, you can deduct the payments for utilities as alimony. How do i amend my 2011 tax return Your spouse must report them as income. How do i amend my 2011 tax return If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. How do i amend my 2011 tax return However, if your spouse owned the home, see Example 2 under Payments to a third party, later. How do i amend my 2011 tax return If you owned the home jointly with your spouse, see Table 4. How do i amend my 2011 tax return For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How do i amend my 2011 tax return Child support. How do i amend my 2011 tax return   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. How do i amend my 2011 tax return If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. How do i amend my 2011 tax return irs. How do i amend my 2011 tax return gov/formspubs. How do i amend my 2011 tax return Underpayment. How do i amend my 2011 tax return   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. How do i amend my 2011 tax return Example. How do i amend my 2011 tax return Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. How do i amend my 2011 tax return If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. How do i amend my 2011 tax return If you pay only $3,600 during the year, $2,400 is child support. How do i amend my 2011 tax return You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. How do i amend my 2011 tax return Payments to a third party. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How do i amend my 2011 tax return ), taxes, tuition, etc. How do i amend my 2011 tax return The payments are treated as received by your spouse and then paid to the third party. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return Under your divorce decree, you must pay your former spouse's medical and dental expenses. How do i amend my 2011 tax return If the payments otherwise qualify, you can deduct them as alimony on your return. How do i amend my 2011 tax return Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. How do i amend my 2011 tax return If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. How do i amend my 2011 tax return If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. How do i amend my 2011 tax return However, if you owned the home, see the example under Payments not alimony , earlier. How do i amend my 2011 tax return If you owned the home jointly with your spouse, see Table 4. How do i amend my 2011 tax return Life insurance premiums. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return Payments for jointly-owned home. How do i amend my 2011 tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. How do i amend my 2011 tax return See Table 4. How do i amend my 2011 tax return   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. How do i amend my 2011 tax return If you owned the home, see the example under Payments not alimony , earlier. How do i amend my 2011 tax return Table 4. How do i amend my 2011 tax return Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. How do i amend my 2011 tax return IF you must pay all of the . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return AND your home is . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return THEN you can deduct and your spouse (or former spouse) must include as alimony . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return AND you can claim as an itemized deduction . How do i amend my 2011 tax return . How do i amend my 2011 tax return . How do i amend my 2011 tax return   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). How do i amend my 2011 tax return 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. How do i amend my 2011 tax return     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. How do i amend my 2011 tax return 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. How do i amend my 2011 tax return  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. How do i amend my 2011 tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How do i amend my 2011 tax return Exception for instruments executed before 1985. How do i amend my 2011 tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How do i amend my 2011 tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. How do i amend my 2011 tax return 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. How do i amend my 2011 tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. How do i amend my 2011 tax return irs. How do i amend my 2011 tax return gov/formspubs. How do i amend my 2011 tax return Example 1. How do i amend my 2011 tax return In November 1984, you and your former spouse executed a written separation agreement. How do i amend my 2011 tax return In February 1985, a decree of divorce was substituted for the written separation agreement. How do i amend my 2011 tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. How do i amend my 2011 tax return The decree of divorce is treated as executed before 1985. How do i amend my 2011 tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How do i amend my 2011 tax return Example 2. How do i amend my 2011 tax return The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. How do i amend my 2011 tax return In this example, the decree of divorce is not treated as executed before 1985. How do i amend my 2011 tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. How do i amend my 2011 tax return Alimony Requirements 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. How do i amend my 2011 tax return The payment is in cash. How do i amend my 2011 tax return The instrument does not designate the payment as not alimony. How do i amend my 2011 tax return The spouses are not members of the same household at the time the payments are made. How do i amend my 2011 tax return This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. How do i amend my 2011 tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How do i amend my 2011 tax return The payment is not treated as child support. How do i amend my 2011 tax return Each of these requirements is discussed next. How do i amend my 2011 tax return Cash payment requirement. How do i amend my 2011 tax return   Only cash payments, including checks and money orders, qualify as alimony. How do i amend my 2011 tax return The following do not qualify as alimony. How do i amend my 2011 tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). How do i amend my 2011 tax return Execution of a debt instrument by the payer. How do i amend my 2011 tax return The use of the payer's property. How do i amend my 2011 tax return Payments to a third party. How do i amend my 2011 tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. How do i amend my 2011 tax return See Payments to a third party under General Rules, earlier. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return The payments are in lieu of payments of alimony directly to your spouse. How do i amend my 2011 tax return The written request states that both spouses intend the payments to be treated as alimony. How do i amend my 2011 tax return You receive the written request from your spouse before you file your return for the year you made the payments. How do i amend my 2011 tax return Payments designated as not alimony. How do i amend my 2011 tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. How do i amend my 2011 tax return 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. How do i amend my 2011 tax return 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). How do i amend my 2011 tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return The copy must be attached each year the designation applies. How do i amend my 2011 tax return Spouses cannot be members of the same household. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return Exception. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return Liability for payments after death of recipient spouse. How do i amend my 2011 tax return   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. How do i amend my 2011 tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. How do i amend my 2011 tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the