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Need 2007 taxes 5. Need 2007 taxes   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Need 2007 taxes This chapter discusses the records you need to keep to prove these expenses. Need 2007 taxes If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Need 2007 taxes You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Need 2007 taxes These plans are discussed in chapter 6 under Reimbursements . Need 2007 taxes How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Need 2007 taxes You must be able to prove the elements listed across the top portion of the chart. Need 2007 taxes You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Need 2007 taxes You cannot deduct amounts that you approximate or estimate. Need 2007 taxes You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Need 2007 taxes You must generally prepare a written record for it to be considered adequate. Need 2007 taxes This is because written evidence is more reliable than oral evidence alone. Need 2007 taxes However, if you prepare a record on a computer, it is considered an adequate record. Need 2007 taxes What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Need 2007 taxes You should also keep documentary evidence that, together with your record, will support each element of an expense. Need 2007 taxes Documentary evidence. Need 2007 taxes   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Need 2007 taxes Exception. Need 2007 taxes   Documentary evidence is not needed if any of the following conditions apply. Need 2007 taxes You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Need 2007 taxes ( Accountable plans and per diem allowances are discussed in chapter 6. Need 2007 taxes ) Your expense, other than lodging, is less than $75. Need 2007 taxes You have a transportation expense for which a receipt is not readily available. Need 2007 taxes Adequate evidence. Need 2007 taxes   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Need 2007 taxes   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Need 2007 taxes The name and location of the hotel. Need 2007 taxes The dates you stayed there. Need 2007 taxes Separate amounts for charges such as lodging, meals, and telephone calls. Need 2007 taxes   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Need 2007 taxes The name and location of the restaurant. Need 2007 taxes The number of people served. Need 2007 taxes The date and amount of the expense. Need 2007 taxes If a charge is made for items other than food and beverages, the receipt must show that this is the case. Need 2007 taxes Canceled check. Need 2007 taxes   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Need 2007 taxes However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Need 2007 taxes Duplicate information. Need 2007 taxes   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Need 2007 taxes   You do not have to record amounts your employer pays directly for any ticket or other travel item. Need 2007 taxes However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Need 2007 taxes Timely-kept records. Need 2007 taxes   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Need 2007 taxes A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Need 2007 taxes   You do not need to write down the elements of every expense on the day of the expense. Need 2007 taxes If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Need 2007 taxes   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Need 2007 taxes This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Need 2007 taxes Proving business purpose. Need 2007 taxes   You must generally provide a written statement of the business purpose of an expense. Need 2007 taxes However, the degree of proof varies according to the circumstances in each case. Need 2007 taxes If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Need 2007 taxes Example. Need 2007 taxes If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Need 2007 taxes You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Need 2007 taxes You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Need 2007 taxes Confidential information. Need 2007 taxes   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Need 2007 taxes However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Need 2007 taxes What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Need 2007 taxes If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Need 2007 taxes Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Need 2007 taxes Documentary evidence can be receipts, paid bills, or similar evidence. Need 2007 taxes If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Need 2007 taxes For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Need 2007 taxes Invoices of deliveries establish when you used the car for business. Need 2007 taxes Table 5-1. Need 2007 taxes How To Prove Certain Business Expenses IF you have expenses for . Need 2007 taxes . Need 2007 taxes THEN you must keep records that show details of the following elements . Need 2007 taxes . Need 2007 taxes . Need 2007 taxes   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Need 2007 taxes Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Need 2007 taxes Dates you left and returned for each trip and number of days spent on business. Need 2007 taxes Destination or area of your travel (name of city, town, or other designation). Need 2007 taxes Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Need 2007 taxes    Relationship: N/A Entertainment Cost of each separate expense. Need 2007 taxes Incidental expenses such as taxis, telephones, etc. Need 2007 taxes , may be totaled on a daily basis. Need 2007 taxes Date of entertainment. Need 2007 taxes (Also see Business Purpose. Need 2007 taxes ) Name and address or location of place of entertainment. Need 2007 taxes Type of entertainment if not otherwise apparent. Need 2007 taxes (Also see Business Purpose. Need 2007 taxes ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Need 2007 taxes  For entertainment, the nature of the business discussion or activity. Need 2007 taxes If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Need 2007 taxes    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Need 2007 taxes  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Need 2007 taxes Gifts Cost of the gift. Need 2007 taxes Date of the gift. Need 2007 taxes Description of the gift. Need 2007 taxes   Transportation Cost of each separate expense. Need 2007 taxes For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Need 2007 taxes Date of the expense. Need 2007 taxes For car expenses, the date of the use of the car. Need 2007 taxes Your business destination. Need 2007 taxes Purpose: Business purpose for the expense. Need 2007 taxes    Relationship: N/A Sampling. Need 2007 taxes   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Need 2007 taxes You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Need 2007 taxes Example. Need 2007 taxes You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Need 2007 taxes There is no other business use of the car, but you and your family use the car for personal purposes. Need 2007 taxes You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Need 2007 taxes Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Need 2007 taxes Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Need 2007 taxes Exceptional circumstances. Need 2007 taxes   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Need 2007 taxes This applies if all the following are true. Need 2007 taxes You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Need 2007 taxes You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Need 2007 taxes You have presented other evidence for the element that is the best proof possible under the circumstances. Need 2007 taxes Destroyed records. Need 2007 taxes   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Need 2007 taxes Reasons beyond your control include fire, flood, and other casualties. Need 2007 taxes    Table 5-2. Need 2007 taxes Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Need 2007 taxes ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Need 2007 taxes Separating expenses. Need 2007 taxes   Each separate payment is generally considered a separate expense. Need 2007 taxes For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Need 2007 taxes You must record them separately in your records. Need 2007 taxes Season or series tickets. Need 2007 taxes   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Need 2007 taxes To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Need 2007 taxes You must keep records to show whether you use each ticket as a gift or entertainment. Need 2007 taxes Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Need 2007 taxes See Entertainment tickets in chapter 2. Need 2007 taxes Combining items. Need 2007 taxes   You can make one daily entry in your record for reasonable categories of expenses. Need 2007 taxes Examples are taxi fares, telephone calls, or other incidental travel costs. Need 2007 taxes Meals should be in a separate category. Need 2007 taxes You can include tips for meal-related services with the costs of the meals. Need 2007 taxes   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Need 2007 taxes For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Need 2007 taxes Car expenses. Need 2007 taxes   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Need 2007 taxes Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Need 2007 taxes Example. Need 2007 taxes You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Need 2007 taxes You can account for these using a single record of miles driven. Need 2007 taxes Gift expenses. Need 2007 taxes   You do not always have to record the name of each recipient of a gift. Need 2007 taxes A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Need 2007 taxes For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Need 2007 taxes Allocating total cost. Need 2007 taxes   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Need 2007 taxes To do so, you must establish the number of persons who participated in the event. Need 2007 taxes   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Need 2007 taxes See Allocating between business and nonbusiness in chapter 2. Need 2007 taxes If your return is examined. Need 2007 taxes    If your return is examined, you may have to provide additional information to the IRS. Need 2007 taxes This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Need 2007 taxes    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Need 2007 taxes Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Need 2007 taxes Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Need 2007 taxes Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Need 2007 taxes Entertainment  (Detail in Schedule C)                                 4. Need 2007 taxes Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Need 2007 taxes Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Need 2007 taxes ) (Detail mileage in Schedule A. Need 2007 taxes ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Need 2007 taxes Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Need 2007 taxes 00 or more. Need 2007 taxes Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Need 2007 taxes Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Need 2007 taxes A return filed early is considered filed on the due date. Need 2007 taxes For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Need 2007 taxes You must keep records of the business use of your car for each year of the recovery period. Need 2007 taxes See More-than-50%-use test in chapter 4 under Depreciation Deduction. Need 2007 taxes Reimbursed for expenses. Need 2007 taxes   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Need 2007 taxes However, you may have to prove your expenses if any of the following conditions apply. Need 2007 taxes You claim deductions for expenses that are more than reimbursements. Need 2007 taxes Your expenses are reimbursed under a nonaccountable plan. Need 2007 taxes Your employer does not use adequate accounting procedures to verify expense accounts. Need 2007 taxes You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Need 2007 taxes Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Need 2007 taxes Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Need 2007 taxes Prev  Up  Next   Home   More Online Publications
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Retirement Topics - Required Minimum Distributions (RMDs)

You cannot keep retirement funds in your account indefinitely. You generally have to start taking withdrawals from your IRA or retirement plan account when you reach age 70½. Roth IRAs do not require withdrawals until after the death of the owner.

Your required minimum distribution is the minimum amount you must withdraw from your account each year.

  • You can withdraw more than the minimum required amount.
  • Your withdrawals will be included in your taxable income except for any part that was taxed before (your basis) or that can be received tax-free (such as qualified distributions from designated Roth accounts).

Calculating the required minimum distribution

The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s “Uniform Lifetime Table.” A separate table is used if the sole beneficiary is the owner’s spouse who is ten or more years younger than the owner.

Beginning date for your first required minimum distribution

  • IRAs (including SEP and SIMPLE IRAs)
    • April 1 of the year following the calendar year in which you reach age 70½.

  • 401(k), profit-sharing, 403(b), or other defined contribution plan
    Generally, April 1 following the later of the calendar year in which you:
    • reach age 70½, or
    • retire.

See the chart comparing IRA and defined contribution plan RMDs.

Date that you turn 70½

You reach age 70½ on the date that is 6 calendar months after your 70th birthday.

Example: You are retired and your 70th birthday was June 30, 2011. You reached age 70½ on December 30, 2011. You must take your first RMD (for 2011) by April 1, 2012.

Example: You are retired and your 70th birthday was July 1, 2011. You reached age 70½ on January 1, 2012. You do not have an RMD for 2011. You must take your first RMD (for 2012) by April 1, 2013.

Terms of the plan govern

The plan’s terms may allow you to wait until the year you actually retire to take your first RMD (unless you are a 5% owner). Alternatively, a plan may require you to begin receiving distributions by April 1 of the year after you reach age 70½, even if you have not retired.

5% owners

If you own 5% or more of the business sponsoring the plan, then you must begin receiving distributions by April 1 of the year after the calendar year in which you reach age 70½.

Date for receiving subsequent required minimum distributions

For each subsequent year after your required beginning date, you must withdraw your RMD by December 31.

The first year following the year you reach age 70½ you will generally have two required distribution dates: an April 1 withdrawal (for the year you turn 70½), and an additional withdrawal by December 31 (for the year following the year you turn 70½). To avoid having both of these amounts included in your income for the same year, you can make your first withdrawal by December 31 of the year you turn 70½ instead of waiting until April 1 of the following year.

Example: John reached age 70½ on August 20, 2011. He must receive his 2011 required minimum distribution by April 1, 2012, based on his 2010 year-end balance. John must receive his 2012 required minimum distribution by December 31, 2012, based on his 2011 year-end balance.

If John receives his initial required minimum distribution for 2011 on April 1, 2012, then both his 2011 and 2012 distributions will be included in income on his 2012 income tax return.

Consequence for failing to take required minimum distributions

If you do not take any distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required.

  • To report the excise tax, you may have to file Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
  • See the Form 5329 instructions for additional information about this tax.

Required minimum distributions after the account owner dies

For the year of the account owner’s death, use the RMD the account owner would have received. For the year following the owner’s death, the RMD will depend on the identity of the designated beneficiary.

Calculating required minimum distributions for designated beneficiaries

Beneficiaries of retirement accounts and IRAs calculate RMDs using the Single Life Table (Table I, Appendix C, Publication 590, Individual Retirement Arrangements (IRAs)). The table shows a life expectancy based on the beneficiary’s age. The account balance is divided by this life expectancy to determine the RMD.

  • Spouses who are the sole designated beneficiary can:
    • treat an IRA as their own, or
    • base RMDs on their own current age,
    • base RMDs on the decedent’s age at death, reducing the distribution period by one each year, or
    • withdraw the entire account balance by the end of the 5th year following the account owner’s death, if the account owner died before the required beginning date.
If the account owner died before the required beginning date, the surviving spouse can wait until the owner would have turned 70½ to begin receiving RMDs
  • Individual beneficiaries other than a spouse can:
    • withdraw the entire account balance by the end of the 5th year following the account owner’s death, if the account owner died before the required beginning date, or
    • calculate RMDs using the distribution period from the Single Life Table based on:
      • If the owner died after RMDs began, the longer of the:
        • beneficiary’s remaining life expectancy determined in the year following the year of the owner’s death reduced by one for each subsequent year or
        • owner’s remaining life expectancy at death, reduced by one for each subsequent year
      • If the account owner died before RMDs began, the beneficiary’s age at year-end following the year of the owner’s death, reducing the distribution period by one for each subsequent year.

See Publication 590, Individual Retirement Arrangements (IRAs), for details on calculating required distributions for beneficiaries.

Chart of required minimum distributions for IRA beneficiaries

Do these rules apply to my retirement plan?

These minimum distribution rules apply to:

  • traditional IRAs,
  • SEP IRAs,
  • SIMPLE IRAs,
  • 401(k) plans
  • 403(b) plans
  • 457(b) plans
  • profit sharing plans, and
  • other defined contribution plans.

Additional resources

 

Page Last Reviewed or Updated: 20-Feb-2014

The Need 2007 Taxes

Need 2007 taxes Index A Absence, temporary, Temporary absences. Need 2007 taxes Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Need 2007 taxes , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Need 2007 taxes No exemption for spouse, Alimony paid. Need 2007 taxes Annual exclusion, gift tax, Annual exclusion. Need 2007 taxes Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Need 2007 taxes Considered unmarried, Unmarried persons. Need 2007 taxes Archer MSA, Archer medical savings account (MSA). Need 2007 taxes Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Need 2007 taxes Benefits paid under QDROs, Benefits paid to a child or other dependent. Need 2007 taxes , Benefits paid to a spouse or former spouse. Need 2007 taxes Birth of dependent, Death or birth. Need 2007 taxes C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Need 2007 taxes Child support Alimony, difference from, Child support. Need 2007 taxes Clearly associated with contingency, Clearly associated with a contingency. Need 2007 taxes Contingency relating to child, Contingency relating to your child. Need 2007 taxes Payment specifically designated as, Specifically designated as child support. Need 2007 taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. Need 2007 taxes Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Need 2007 taxes Claiming parent, when child is head of household, Special rule for parent. Need 2007 taxes Custody of, Custodial parent and noncustodial parent. Need 2007 taxes Death of child Head of household, qualifying person to file as, Death or birth. Need 2007 taxes Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Need 2007 taxes States, Community property states. Need 2007 taxes Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Need 2007 taxes Nondeductible expenses, Nondeductible expenses. Need 2007 taxes Custody of child, Custodial parent and noncustodial parent. Need 2007 taxes D Death of dependent, Death or birth. Need 2007 taxes Death of recipient spouse. Need 2007 taxes , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Need 2007 taxes Deductions Alimony paid, Deducting alimony paid. Need 2007 taxes Alimony recapture, Deducting the recapture. Need 2007 taxes Limits on IRAs, IRA contribution and deduction limits. Need 2007 taxes Marital, Marital deduction. Need 2007 taxes Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Need 2007 taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Need 2007 taxes Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Need 2007 taxes Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Need 2007 taxes Invalid, Invalid decree. Need 2007 taxes Unmarried persons, Unmarried persons. Need 2007 taxes Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Need 2007 taxes Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Need 2007 taxes Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Need 2007 taxes Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Need 2007 taxes Filing status, Filing Status, More information. Need 2007 taxes Head of household, Requirements. Need 2007 taxes Form 1040 Deducting alimony paid, Deducting alimony paid. Need 2007 taxes Reporting alimony received, Reporting alimony received. Need 2007 taxes Form 1040X Annulment, decree of, Unmarried persons. Need 2007 taxes Form 8332 Release of exemption to noncustodial parent, Written declaration. Need 2007 taxes Form 8379 Injured spouse, Injured spouse. Need 2007 taxes Form 8857 Innocent spouse relief, Relief from joint liability. Need 2007 taxes Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Need 2007 taxes Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Need 2007 taxes , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Need 2007 taxes Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Need 2007 taxes Expenses for, as alimony (Table 4), Table 4. Need 2007 taxes Expenses for a Jointly-Owned Home Sale of, Sale of home. Need 2007 taxes HSAs (Health savings accounts), Health savings account (HSA). Need 2007 taxes I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Need 2007 taxes Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Need 2007 taxes Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Need 2007 taxes Innocent spouse relief, Relief from joint liability. Need 2007 taxes Insurance premiums, Life insurance premiums. Need 2007 taxes Invalid decree, Invalid decree. Need 2007 taxes IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Need 2007 taxes Itemized deductions on separate returns, Itemized deductions. Need 2007 taxes ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Need 2007 taxes Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Need 2007 taxes Change to separate return, Separate returns after joint return. Need 2007 taxes Divorced taxpayers, Divorced taxpayers. Need 2007 taxes Exemption for spouse, Joint return. Need 2007 taxes Joint and individual liability, Joint and individual liability. Need 2007 taxes Relief from joint liability, Relief from joint liability. Need 2007 taxes Signing, Signing a joint return. Need 2007 taxes Jointly-owned home Alimony payments for, Payments for jointly-owned home. Need 2007 taxes Expenses for, as alimony (Table 4), Table 4. Need 2007 taxes Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Need 2007 taxes K Kidnapped child Head of household status and, Kidnapped child. Need 2007 taxes L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Need 2007 taxes M Marital community, ending, Ending the Marital Community Marital status, Marital status. Need 2007 taxes Married persons, Married persons. Need 2007 taxes Medical savings accounts (MSAs), Archer medical savings account (MSA). Need 2007 taxes Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Need 2007 taxes MSAs (Medical savings accounts), Archer medical savings account (MSA). Need 2007 taxes N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Need 2007 taxes Nonresident aliens Joint returns, Nonresident alien. Need 2007 taxes Withholding, Withholding on nonresident aliens. Need 2007 taxes P Parent Head of household, claim for, Special rule for parent. Need 2007 taxes Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Need 2007 taxes Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Need 2007 taxes , Benefits paid to a spouse or former spouse. Need 2007 taxes Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Need 2007 taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Need 2007 taxes Table 2, Table 2. Need 2007 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Need 2007 taxes Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Need 2007 taxes Spouse's debts, applied to, Tax refund applied to spouse's debts. Need 2007 taxes Release of exemption to noncustodial parent, Written declaration. Need 2007 taxes Revocation, Revocation of release of claim to an exemption. Need 2007 taxes Relief from joint liability, Reminders, Relief from joint liability. Need 2007 taxes Relief from separate return liability Community income, Relief from liability arising from community property law. Need 2007 taxes Reporting requirements Alimony received, Reporting alimony received. Need 2007 taxes Returns Amended return required, Unmarried persons. Need 2007 taxes Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Need 2007 taxes S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Need 2007 taxes Separate maintenance decrees, Unmarried persons. Need 2007 taxes , Divorce or separation instrument. Need 2007 taxes , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Need 2007 taxes Community or separate income, Community or separate income. Need 2007 taxes Exemption for spouse, Separate return. Need 2007 taxes Itemized deductions, Itemized deductions. Need 2007 taxes Relief from liability, Relief from liability arising from community property law. Need 2007 taxes Separate liability, Separate liability. Need 2007 taxes Tax consequences, Separate returns may give you a higher tax. Need 2007 taxes Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Need 2007 taxes Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Need 2007 taxes Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Need 2007 taxes Spouse Defined for purposes of alimony, Spouse or former spouse. Need 2007 taxes Refund applied to debts, Tax refund applied to spouse's debts. Need 2007 taxes Statute of limitations Amended return, Unmarried persons. Need 2007 taxes Injured spouse allocation, Injured spouse. Need 2007 taxes T Tables and figures Exemption for dependents (Table 3), Table 3. Need 2007 taxes Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Need 2007 taxes Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Need 2007 taxes Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Need 2007 taxes Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Need 2007 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Need 2007 taxes Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Need 2007 taxes Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Need 2007 taxes , Payments to a third party. Need 2007 taxes Property settlements, transfers to, Transfers to third parties. Need 2007 taxes Tiebreaker rules, Tiebreaker rules. Need 2007 taxes TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Need 2007 taxes Unmarried persons, Unmarried persons. Need 2007 taxes W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Need 2007 taxes Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Need 2007 taxes Prev  Up     Home   More Online Publications