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Tax forms download ez 1040 18. Tax forms download ez 1040   Alimony Table of Contents IntroductionSpouse or former spouse. Tax forms download ez 1040 Divorce or separation instrument. Tax forms download ez 1040 Useful Items - You may want to see: General RulesMortgage payments. Tax forms download ez 1040 Taxes and insurance. Tax forms download ez 1040 Other payments to a third party. Tax forms download ez 1040 Instruments Executed After 1984Payments to a third party. Tax forms download ez 1040 Exception. Tax forms download ez 1040 Substitute payments. Tax forms download ez 1040 Specifically designated as child support. Tax forms download ez 1040 Contingency relating to your child. Tax forms download ez 1040 Clearly associated with a contingency. Tax forms download ez 1040 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. 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Tax forms download ez 1040 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. Tax forms download ez 1040 Payments not alimony. Tax forms download ez 1040   Not all payments under a divorce or separation instrument are alimony. Tax forms download ez 1040 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. Tax forms download ez 1040 Payments to a third party. Tax forms download ez 1040   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. 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Tax forms download ez 1040 If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Tax forms download ez 1040    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Tax forms download ez 1040 But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Tax forms download ez 1040 Other payments to a third party. Tax forms download ez 1040   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Tax forms download ez 1040 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax forms download ez 1040 Exception for instruments executed before 1985. Tax forms download ez 1040   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax forms download ez 1040 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax forms download ez 1040 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. Tax forms download ez 1040   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Tax forms download ez 1040 irs. Tax forms download ez 1040 gov/pub504. Tax forms download ez 1040 Example 1. Tax forms download ez 1040 In November 1984, you and your former spouse executed a written separation agreement. 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Tax forms download ez 1040   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. Tax forms download ez 1040 The payment is in cash. Tax forms download ez 1040 The instrument does not designate the payment as not alimony. Tax forms download ez 1040 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax forms download ez 1040 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax forms download ez 1040 The payment is not treated as child support. Tax forms download ez 1040 Each of these requirements is discussed below. Tax forms download ez 1040 Cash payment requirement. Tax forms download ez 1040   Only cash payments, including checks and money orders, qualify as alimony. Tax forms download ez 1040 The following do not qualify as alimony. Tax forms download ez 1040 Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax forms download ez 1040 Execution of a debt instrument by the payer. Tax forms download ez 1040 The use of the payer's property. Tax forms download ez 1040 Payments to a third party. Tax forms download ez 1040   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax forms download ez 1040 See Payments to a third party under General Rules, earlier. Tax forms download ez 1040   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. Tax forms download ez 1040 The payments are in lieu of payments of alimony directly to your spouse. Tax forms download ez 1040 The written request states that both spouses intend the payments to be treated as alimony. Tax forms download ez 1040 You receive the written request from your spouse before you file your return for the year you made the payments. Tax forms download ez 1040 Payments designated as not alimony. Tax forms download ez 1040   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax forms download ez 1040 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. Tax forms download ez 1040 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). Tax forms download ez 1040 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax forms download ez 1040   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. Tax forms download ez 1040 The copy must be attached each year the designation applies. Tax forms download ez 1040 Spouses cannot be members of the same household. Tax forms download ez 1040    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. Tax forms download ez 1040 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax forms download ez 1040   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. Tax forms download ez 1040 Exception. Tax forms download ez 1040   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. Tax forms download ez 1040 Table 18-1. Tax forms download ez 1040 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. Tax forms download ez 1040 Payments are not required by a divorce or separation instrument. Tax forms download ez 1040 Payer and recipient spouse do not file a joint return with each other. Tax forms download ez 1040 Payer and recipient spouse file a joint return with each other. Tax forms download ez 1040 Payment is in cash (including checks or money orders). 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Tax forms download ez 1040 The trust income and corpus (principal) are to be used for your children's benefit. Tax forms download ez 1040 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. Tax forms download ez 1040 Of each of the $30,000 annual payments, $10,000 is not alimony. Tax forms download ez 1040 Example 2. Tax forms download ez 1040 Under your divorce decree, you must pay your former spouse $30,000 annually. Tax forms download ez 1040 The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Tax forms download ez 1040 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. Tax forms download ez 1040 For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Tax forms download ez 1040 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. Tax forms download ez 1040 None of the annual payments are alimony. Tax forms download ez 1040 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. Tax forms download ez 1040 Child support. Tax forms download ez 1040   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. Tax forms download ez 1040 The amount of child support may vary over time. Tax forms download ez 1040 Child support payments are not deductible by the payer and are not taxable to the recipient. Tax forms download ez 1040 Specifically designated as child support. Tax forms download ez 1040   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. Tax forms download ez 1040 A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Tax forms download ez 1040 Contingency relating to your child. Tax forms download ez 1040   A contingency relates to your child if it depends on any event relating to that child. Tax forms download ez 1040 It does not matter whether the event is certain or likely to occur. 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Tax forms download ez 1040 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. Tax forms download ez 1040 Do not include any time in which payments were being made under temporary support orders. Tax forms download ez 1040 The second and third years are the next 2 calendar years, whether or not payments are made during those years. Tax forms download ez 1040 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. Tax forms download ez 1040 When to apply the recapture rule. Tax forms download ez 1040   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. Tax forms download ez 1040   When you figure a decrease in alimony, do not include the following amounts. Tax forms download ez 1040 Payments made under a temporary support order. Tax forms download ez 1040 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. Tax forms download ez 1040 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. Tax forms download ez 1040 Figuring the recapture. Tax forms download ez 1040   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Tax forms download ez 1040 Including the recapture in income. Tax forms download ez 1040   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Tax forms download ez 1040 Cross out “received” and enter “recapture. Tax forms download ez 1040 ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Tax forms download ez 1040 Deducting the recapture. Tax forms download ez 1040   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Tax forms download ez 1040 Cross out “paid” and enter “recapture. Tax forms download ez 1040 ” In the space provided, enter your spouse's SSN or ITIN. Tax forms download ez 1040 Prev  Up  Next   Home   More Online Publications
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Help for Victims of Hurricane Sandy

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The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, 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
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The Tax Forms Download Ez 1040

Tax forms download ez 1040 Other Methods of Depreciation Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: How To Figure the DeductionBasis Useful Life Salvage Value Methods To UseStraight Line Method Declining Balance Method Income Forecast Method How To Change Methods DispositionsSale or exchange. Tax forms download ez 1040 Property not disposed of or abandoned. Tax forms download ez 1040 Special rule for normal retirements from item accounts. Tax forms download ez 1040 Abandoned property. Tax forms download ez 1040 Single item accounts. Tax forms download ez 1040 Multiple property account. 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