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Hr Block Free Tax File

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Hr Block Free Tax File

Hr block free tax file 7. Hr block free tax file   How To Get Tax Help Table of Contents Outside the U. Hr block free tax file S. Hr block free tax file Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Hr block free tax file Free help with your tax return. Hr block free tax file   You can get free help preparing your return nationwide from IRS-certified volunteers. Hr block free tax file The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hr block free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hr block free tax file In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hr block free tax file To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hr block free tax file gov, download the IRS2Go app, or call 1-800-906-9887. Hr block free tax file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hr block free tax file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hr block free tax file aarp. Hr block free tax file org/money/taxaide or call 1-888-227-7669. Hr block free tax file For more information on these programs, go to IRS. Hr block free tax file gov and enter “VITA” in the search box. Hr block free tax file Internet. Hr block free tax file    IRS. Hr block free tax file gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hr block free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax file Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hr block free tax file Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hr block free tax file gov or download the IRS2Go app and select the Refund Status option. Hr block free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax file Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Hr block free tax file You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax file Use the Interactive Tax Assistant (ITA) to research your tax questions. Hr block free tax file No need to wait on the phone or stand in line. Hr block free tax file The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Hr block free tax file When you reach the response screen, you can print the entire interview and the final response for your records. Hr block free tax file New subject areas are added on a regular basis. Hr block free tax file  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hr block free tax file gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hr block free tax file You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hr block free tax file The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hr block free tax file When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Hr block free tax file Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Hr block free tax file You can also ask the IRS to mail a return or an account transcript to you. Hr block free tax file Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hr block free tax file gov or by calling 1-800-908-9946. Hr block free tax file Tax return and tax account transcripts are generally available for the current year and the past three years. Hr block free tax file Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hr block free tax file Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hr block free tax file If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Hr block free tax file Check the status of your amended return using Where's My Amended Return? Go to IRS. Hr block free tax file gov and enter Where's My Amended Return? in the search box. Hr block free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax file Make a payment using one of several safe and convenient electronic payment options available on IRS. Hr block free tax file gov. Hr block free tax file Select the Payment tab on the front page of IRS. Hr block free tax file gov for more information. Hr block free tax file Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hr block free tax file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hr block free tax file gov. Hr block free tax file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hr block free tax file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hr block free tax file gov. Hr block free tax file Request an Electronic Filing PIN by going to IRS. Hr block free tax file gov and entering Electronic Filing PIN in the search box. Hr block free tax file Download forms, instructions and publications, including accessible versions for people with disabilities. Hr block free tax file Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hr block free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hr block free tax file An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax file Before you visit, check the Office Locator on IRS. Hr block free tax file gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hr block free tax file If you have a special need, such as a disability, you can request an appointment. Hr block free tax file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hr block free tax file Apply for an Employer Identification Number (EIN). Hr block free tax file Go to IRS. Hr block free tax file gov and enter Apply for an EIN in the search box. Hr block free tax file Read the Internal Revenue Code, regulations, or other official guidance. Hr block free tax file Read Internal Revenue Bulletins. Hr block free tax file Sign up to receive local and national tax news and more by email. Hr block free tax file Just click on “subscriptions” above the search box on IRS. Hr block free tax file gov and choose from a variety of options. Hr block free tax file Phone. Hr block free tax file    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hr block free tax file Download the free IRS2Go app from the iTunes app store or from Google Play. Hr block free tax file Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hr block free tax file gov, or download the IRS2Go app. Hr block free tax file Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hr block free tax file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hr block free tax file Most VITA and TCE sites offer free electronic filing. Hr block free tax file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hr block free tax file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hr block free tax file Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Hr block free tax file If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hr block free tax file The IRS issues more than 9 out of 10 refunds in less than 21 days. Hr block free tax file Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hr block free tax file Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Hr block free tax file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hr block free tax file Note, the above information is for our automated hotline. Hr block free tax file Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Hr block free tax file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hr block free tax file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hr block free tax file It can take up to 3 weeks from the date you mailed it to show up in our system. Hr block free tax file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Hr block free tax file You should receive your order within 10 business days. Hr block free tax file Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hr block free tax file If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Hr block free tax file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hr block free tax file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hr block free tax file These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hr block free tax file    Outside the U. Hr block free tax file S. Hr block free tax file If you are outside the United States, taxpayer assistance is available by calling the following U. Hr block free tax file S Embassies or consulates. Hr block free tax file    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Hr block free tax file   If you are in a U. Hr block free tax file S. Hr block free tax file territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Hr block free tax file S. Hr block free tax file Virgin Islands) and have a tax question, you can call 1-800-829-1040. Hr block free tax file Walk-in. Hr block free tax file   You can find a selection of forms, publications and services — in-person. Hr block free tax file Products. Hr block free tax file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hr block free tax file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hr block free tax file Services. Hr block free tax file You can walk in to your local TAC for face-to-face tax help. Hr block free tax file An employee can answer questions about your tax account or help you set up a payment plan. Hr block free tax file Before visiting, use the Office Locator tool on IRS. Hr block free tax file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hr block free tax file    Outside the U. Hr block free tax file S. Hr block free tax file If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Hr block free tax file S. Hr block free tax file Embassies and consulates. Hr block free tax file   Walk-in taxpayer assistance is available at the following U. Hr block free tax file S. Hr block free tax file Embassies or consulates. Hr block free tax file    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Hr block free tax file Mail. Hr block free tax file   You can send your order for forms, instructions, and publications to the address below. Hr block free tax file You should receive a response within 10 business days after your request is received. Hr block free tax file Internal Revenue Service 1201 N. Hr block free tax file Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Hr block free tax file S. Hr block free tax file If you are outside the United States, you can get tax assistance by writing to the address below. Hr block free tax file  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Hr block free tax file   The Taxpayer Advocate Service Is Here to Help You. Hr block free tax file The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hr block free tax file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hr block free tax file   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hr block free tax file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hr block free tax file You face (or your business is facing) an immediate threat of adverse action. Hr block free tax file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hr block free tax file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hr block free tax file Here's why we can help: TAS is an independent organization within the IRS. Hr block free tax file Our advocates know how to work with the IRS. Hr block free tax file Our services are free and tailored to meet your needs. Hr block free tax file We have offices in every state, the District of Columbia, and Puerto Rico. Hr block free tax file   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Hr block free tax file  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hr block free tax file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Hr block free tax file Outside the U. Hr block free tax file S. Hr block free tax file   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Hr block free tax file You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Hr block free tax file R. Hr block free tax file 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Hr block free tax file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hr block free tax file Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hr block free tax file Prev  Up  Next   Home   More Online Publications
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At-a-Glance: IRS Divisions and Principal Offices

Four primary IRS Divisions at-a-glance:

Other principal offices:

 

Page Last Reviewed or Updated: 25-Oct-2013

The Hr Block Free Tax File

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