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2012 Irs 1040ez Instructions

H&r Block Free Tax Return2013 Irs 1040ezCan I Do My 2012 Taxes NowWww Irs Gov FreefileState Tax ReturnsIrs Amended Return FormTax Form For College Students2010 Amended Tax Return1040ez Filing OnlinePenalties For Late Tax ReturnsIrs Tax Amendment FormWww H & R BlockIndividual Income Tax Return Resident 2012 N111040ez Tax Form 2010How To Amend A Tax Return2012 Irs 1040ez Instructions1040ez Tax Form 2010ExtensionH&r Block 1040ez Free 20132010 Federal Income Tax FormsCan I Still File My 2012 Taxes OnlineFree Income Tax FilingEfile State Taxes For FreeIrs Amended ReturnsHow To File Taxes Self Employed2011 State Tax FormPrepare 2011 TaxesIrs Forms 1040x InstructionsFederal Form 1040xState Tax FormFile 2010 TaxState Tax FormsE File Back TaxesIrs 1040x FormVita TaxesH&r Block My BlockFile Amended Tax Return FreeHr Block Free TaxesIrs Form 1040ez Tax Tables2013 Tax Form 1040x

2012 Irs 1040ez Instructions

2012 irs 1040ez instructions Index A Application for enrollment, Form 23 and Form 23-EP. 2012 irs 1040ez instructions , Form 5434. 2012 irs 1040ez instructions Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. 2012 irs 1040ez instructions Attorneys, Attorneys. 2012 irs 1040ez instructions Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). 2012 irs 1040ez instructions Comments, Comments and suggestions. 2012 irs 1040ez instructions Corporations, Corporations, associations, partnerships, and other persons that are not individuals. 2012 irs 1040ez instructions CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. 2012 irs 1040ez instructions , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. 2012 irs 1040ez instructions Enrolled agent:, Enrolled agents. 2012 irs 1040ez instructions , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. 2012 irs 1040ez instructions F FAX copies, FAX copies. 2012 irs 1040ez instructions Form 23 and Form 23-EP, Form 23 and Form 23-EP. 2012 irs 1040ez instructions Form 2587, Form 2587. 2012 irs 1040ez instructions Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. 2012 irs 1040ez instructions Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. 2012 irs 1040ez instructions Inactive roster, Inactive roster. 2012 irs 1040ez instructions Incapacity or incompetency, Incapacity or incompetency. 2012 irs 1040ez instructions L Loss of eligibility Failure to meet requirements, Failure to meet requirements. 2012 irs 1040ez instructions Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. 2012 irs 1040ez instructions O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. 2012 irs 1040ez instructions Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. 2012 irs 1040ez instructions Protected communication Tax shelters, Communications regarding corporate tax shelters. 2012 irs 1040ez instructions Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. 2012 irs 1040ez instructions Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. 2012 irs 1040ez instructions Duties, Duties Duty to advise, Duty to advise. 2012 irs 1040ez instructions Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. 2012 irs 1040ez instructions , Student. 2012 irs 1040ez instructions , Students in LITCs and the STCP. 2012 irs 1040ez instructions Suggestions, Comments and suggestions. 2012 irs 1040ez instructions Suspension, Suspension and disbarment. 2012 irs 1040ez instructions , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. 2012 irs 1040ez instructions Termination, Incapacity or incompetency. 2012 irs 1040ez instructions TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Family member, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Fiduciary, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Individual, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Officer, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Partner, Other individuals who may serve as representatives. 2012 irs 1040ez instructions Unenrolled individuals:, Other individuals who may serve as representatives. 2012 irs 1040ez instructions W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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This list of tax products contains forms, instructions, and publications ranging from the current year back to 1864. All products have a revision date, showing the year each product was revised. 

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Page Last Reviewed or Updated: 28-Aug-2013

The 2012 Irs 1040ez Instructions

2012 irs 1040ez instructions 18. 2012 irs 1040ez instructions   Alimony Table of Contents IntroductionSpouse or former spouse. 2012 irs 1040ez instructions Divorce or separation instrument. 2012 irs 1040ez instructions Useful Items - You may want to see: General RulesMortgage payments. 2012 irs 1040ez instructions Taxes and insurance. 2012 irs 1040ez instructions Other payments to a third party. 2012 irs 1040ez instructions Instruments Executed After 1984Payments to a third party. 2012 irs 1040ez instructions Exception. 2012 irs 1040ez instructions Substitute payments. 2012 irs 1040ez instructions Specifically designated as child support. 2012 irs 1040ez instructions Contingency relating to your child. 2012 irs 1040ez instructions Clearly associated with a contingency. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions It covers the following topics. 2012 irs 1040ez instructions What payments are alimony. 2012 irs 1040ez instructions What payments are not alimony, such as child support. 2012 irs 1040ez instructions How to deduct alimony you paid. 2012 irs 1040ez instructions How to report alimony you received as income. 2012 irs 1040ez instructions Whether you must recapture the tax benefits of alimony. 2012 irs 1040ez instructions Recapture means adding back in your income all or part of a deduction you took in a prior year. 2012 irs 1040ez instructions Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2012 irs 1040ez instructions It does not include voluntary payments that are not made under a divorce or separation instrument. 2012 irs 1040ez instructions Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions To be alimony, a payment must meet certain requirements. 2012 irs 1040ez instructions Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2012 irs 1040ez instructions This chapter discusses the rules for payments under instruments executed after 1984. 2012 irs 1040ez instructions If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 2012 irs 1040ez instructions That was the last year the information on pre-1985 instruments was included in Publication 504. 2012 irs 1040ez instructions Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 2012 irs 1040ez instructions Definitions. 2012 irs 1040ez instructions   The following definitions apply throughout this chapter. 2012 irs 1040ez instructions Spouse or former spouse. 2012 irs 1040ez instructions   Unless otherwise stated, the term “spouse” includes former spouse. 2012 irs 1040ez instructions Divorce or separation instrument. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions 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). 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Payments not alimony. 2012 irs 1040ez instructions   Not all payments under a divorce or separation instrument are alimony. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Payments to a third party. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2012 irs 1040ez instructions ), taxes, tuition, etc. 2012 irs 1040ez instructions The payments are treated as received by your spouse and then paid to the third party. 2012 irs 1040ez instructions Life insurance premiums. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Payments for jointly-owned home. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Mortgage payments. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 2012 irs 1040ez instructions Your spouse must report one-half of the payments as alimony received. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Taxes and insurance. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Your spouse must report one-half of these payments as alimony received. 2012 irs 1040ez instructions If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 2012 irs 1040ez instructions    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 2012 irs 1040ez instructions But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 2012 irs 1040ez instructions Other payments to a third party. 2012 irs 1040ez instructions   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 2012 irs 1040ez instructions Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2012 irs 1040ez instructions Exception for instruments executed before 1985. 2012 irs 1040ez instructions   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2012 irs 1040ez instructions A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 2012 irs 1040ez instructions irs. 2012 irs 1040ez instructions gov/pub504. 2012 irs 1040ez instructions Example 1. 2012 irs 1040ez instructions In November 1984, you and your former spouse executed a written separation agreement. 2012 irs 1040ez instructions In February 1985, a decree of divorce was substituted for the written separation agreement. 2012 irs 1040ez instructions The decree of divorce did not change the terms for the alimony you pay your former spouse. 2012 irs 1040ez instructions The decree of divorce is treated as executed before 1985. 2012 irs 1040ez instructions Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2012 irs 1040ez instructions Example 2. 2012 irs 1040ez instructions Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 2012 irs 1040ez instructions In this example, the decree of divorce is not treated as executed before 1985. 2012 irs 1040ez instructions The alimony payments are subject to the rules for payments under instruments executed after 1984. 2012 irs 1040ez instructions Alimony requirements. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions The payment is in cash. 2012 irs 1040ez instructions The instrument does not designate the payment as not alimony. 2012 irs 1040ez instructions Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2012 irs 1040ez instructions There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2012 irs 1040ez instructions The payment is not treated as child support. 2012 irs 1040ez instructions Each of these requirements is discussed below. 2012 irs 1040ez instructions Cash payment requirement. 2012 irs 1040ez instructions   Only cash payments, including checks and money orders, qualify as alimony. 2012 irs 1040ez instructions The following do not qualify as alimony. 2012 irs 1040ez instructions Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2012 irs 1040ez instructions Execution of a debt instrument by the payer. 2012 irs 1040ez instructions The use of the payer's property. 2012 irs 1040ez instructions Payments to a third party. 2012 irs 1040ez instructions   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2012 irs 1040ez instructions See Payments to a third party under General Rules, earlier. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions The payments are in lieu of payments of alimony directly to your spouse. 2012 irs 1040ez instructions The written request states that both spouses intend the payments to be treated as alimony. 2012 irs 1040ez instructions You receive the written request from your spouse before you file your return for the year you made the payments. 2012 irs 1040ez instructions Payments designated as not alimony. 2012 irs 1040ez instructions   You and your spouse can designate that otherwise qualifying payments are not alimony. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions 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). 2012 irs 1040ez instructions If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions The copy must be attached each year the designation applies. 2012 irs 1040ez instructions Spouses cannot be members of the same household. 2012 irs 1040ez instructions    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. 2012 irs 1040ez instructions A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Exception. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Table 18-1. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Payments are not required by a divorce or separation instrument. 2012 irs 1040ez instructions Payer and recipient spouse do not file a joint return with each other. 2012 irs 1040ez instructions Payer and recipient spouse file a joint return with each other. 2012 irs 1040ez instructions Payment is in cash (including checks or money orders). 2012 irs 1040ez instructions Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 2012 irs 1040ez instructions Payment is not designated in the instrument as not alimony. 2012 irs 1040ez instructions Payment is designated in the instrument as not alimony. 2012 irs 1040ez instructions Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2012 irs 1040ez instructions Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 2012 irs 1040ez instructions Payments are not required after death of the recipient spouse. 2012 irs 1040ez instructions Payments are required after death of the recipient spouse. 2012 irs 1040ez instructions Payment is not treated as child support. 2012 irs 1040ez instructions Payment is treated as child support. 2012 irs 1040ez instructions These payments are deductible by the payer and includible in income by the recipient. 2012 irs 1040ez instructions These payments are neither deductible by the payer nor includible in income by the recipient. 2012 irs 1040ez instructions Liability for payments after death of recipient spouse. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions If all of the payments would continue, then none of the payments made before or after the death are alimony. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions Example. 2012 irs 1040ez instructions You must pay your former spouse $10,000 in cash each year for 10 years. 2012 irs 1040ez instructions Your divorce decree states that the payments will end upon your former spouse's death. 2012 irs 1040ez instructions You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 2012 irs 1040ez instructions The death of your spouse would not terminate these payments under state law. 2012 irs 1040ez instructions The $10,000 annual payments may qualify as alimony. 2012 irs 1040ez instructions The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 2012 irs 1040ez instructions Substitute payments. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 2012 irs 1040ez instructions Example 1. 2012 irs 1040ez instructions Under your divorce decree, you must pay your former spouse $30,000 annually. 2012 irs 1040ez instructions The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 2012 irs 1040ez instructions Your former spouse has custody of your minor children. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions The trust income and corpus (principal) are to be used for your children's benefit. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Of each of the $30,000 annual payments, $10,000 is not alimony. 2012 irs 1040ez instructions Example 2. 2012 irs 1040ez instructions Under your divorce decree, you must pay your former spouse $30,000 annually. 2012 irs 1040ez instructions The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions None of the annual payments are alimony. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Child support. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions The amount of child support may vary over time. 2012 irs 1040ez instructions Child support payments are not deductible by the payer and are not taxable to the recipient. 2012 irs 1040ez instructions Specifically designated as child support. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 2012 irs 1040ez instructions Contingency relating to your child. 2012 irs 1040ez instructions   A contingency relates to your child if it depends on any event relating to that child. 2012 irs 1040ez instructions It does not matter whether the event is certain or likely to occur. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Clearly associated with a contingency. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions This certain age must be the same for each child, but need not be a whole number of years. 2012 irs 1040ez instructions In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 2012 irs 1040ez instructions   Either you or the IRS can overcome the presumption in the two situations above. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 2012 irs 1040ez instructions You must file Form 1040. 2012 irs 1040ez instructions You cannot use Form 1040A or Form 1040EZ. 2012 irs 1040ez instructions Enter the amount of alimony you paid on Form 1040, line 31a. 2012 irs 1040ez instructions In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 2012 irs 1040ez instructions If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2012 irs 1040ez instructions Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2012 irs 1040ez instructions Enter your total payments on line 31a. 2012 irs 1040ez instructions You must provide your spouse's SSN or ITIN. 2012 irs 1040ez instructions If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 2012 irs 1040ez instructions For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 2012 irs 1040ez instructions How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 2012 irs 1040ez instructions You cannot use Form 1040A or Form 1040EZ. 2012 irs 1040ez instructions You must give the person who paid the alimony your SSN or ITIN. 2012 irs 1040ez instructions If you do not, you may have to pay a $50 penalty. 2012 irs 1040ez instructions Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Do not include any time in which payments were being made under temporary support orders. 2012 irs 1040ez instructions The second and third years are the next 2 calendar years, whether or not payments are made during those years. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions When to apply the recapture rule. 2012 irs 1040ez instructions   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. 2012 irs 1040ez instructions   When you figure a decrease in alimony, do not include the following amounts. 2012 irs 1040ez instructions Payments made under a temporary support order. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions 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. 2012 irs 1040ez instructions Figuring the recapture. 2012 irs 1040ez instructions   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 2012 irs 1040ez instructions Including the recapture in income. 2012 irs 1040ez instructions   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 2012 irs 1040ez instructions Cross out “received” and enter “recapture. 2012 irs 1040ez instructions ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 2012 irs 1040ez instructions Deducting the recapture. 2012 irs 1040ez instructions   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 2012 irs 1040ez instructions Cross out “paid” and enter “recapture. 2012 irs 1040ez instructions ” In the space provided, enter your spouse's SSN or ITIN. 2012 irs 1040ez instructions Prev  Up  Next   Home   More Online Publications