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Aarp Tax Preparation Sites

Free State Taxes Online FilingFederal Tax Forms And State FormsFiling Taxes Online FreeIrs FreeFree 2010 Tax SoftwareHow To File Your Own TaxesFree Tax ReturnsTax Extension 20111040x HelpFiling An Ammended Return1040ez1040ez Form BookletSearch Freetaxusa1040 Amendment 2011Efile 2010 TaxesHow To Fill Out 1040xFile Tax Extension Electronically1040ez E-file2010 Tax Return FormsH & R Block Free Tax FilingIrs Forms 1040x2010 1040Ez 40 Tax FormFederal Tax 1040ezIrs Forms 2012Free Tax HelpIrs 1040ez 2013 Form And Instructions1040 Ez Turbo TaxUnemployment And TaxesForm 1040nr SoftwareWww.irs.gov Form 1040xOrder Irs Tax Forms 2012File Previous Years TaxesIrs Efile Form 4868Tax AideFree Efile State Taxes2007 TaxFile My 2011 Tax Return For FreeIrs Amendment Forms1040ez Tax Return Forms 2013

Aarp Tax Preparation Sites

Aarp tax preparation sites Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Aarp tax preparation sites Tax questions. Aarp tax preparation sites Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Aarp tax preparation sites irs. Aarp tax preparation sites gov/pub503. Aarp tax preparation sites Reminders Taxpayer identification number needed for each qualifying person. Aarp tax preparation sites  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Aarp tax preparation sites See Taxpayer identification number under Qualifying Person Test, later. Aarp tax preparation sites You may have to pay employment taxes. Aarp tax preparation sites  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Aarp tax preparation sites Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Aarp tax preparation sites See Employment Taxes for Household Employers, later. Aarp tax preparation sites Photographs of missing children. Aarp tax preparation sites  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Aarp tax preparation sites Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Aarp tax preparation sites You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Aarp tax preparation sites Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Aarp tax preparation sites It explains how to figure and claim the credit. Aarp tax preparation sites You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Aarp tax preparation sites The credit can be up to 35% of your expenses. Aarp tax preparation sites To qualify, you must pay these expenses so you can work or look for work. Aarp tax preparation sites This publication also discusses some of the employment tax rules for household employers. Aarp tax preparation sites Dependent care benefits. Aarp tax preparation sites   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Aarp tax preparation sites You must complete Form 2441, Part III, before you can figure the amount of your credit. Aarp tax preparation sites See Dependent Care Benefits under How To Figure the Credit, later. Aarp tax preparation sites Comments and suggestions. Aarp tax preparation sites   We welcome your comments about this publication and your suggestions for future editions. Aarp tax preparation sites   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Aarp tax preparation sites NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Aarp tax preparation sites Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Aarp tax preparation sites   You can send your comments from www. Aarp tax preparation sites irs. Aarp tax preparation sites gov/formspubs/. Aarp tax preparation sites Click on “More Information” and then on “Comment on Tax Forms and Publications. Aarp tax preparation sites ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Aarp tax preparation sites Ordering forms and publications. Aarp tax preparation sites   Visit www. Aarp tax preparation sites irs. Aarp tax preparation sites gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Aarp tax preparation sites Internal Revenue Service 1201 N. Aarp tax preparation sites Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Aarp tax preparation sites   If you have a tax question, check the information available on IRS. Aarp tax preparation sites gov or call 1-800-829-1040. Aarp tax preparation sites We cannot answer tax questions sent to either of the above addresses. Aarp tax preparation sites Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Aarp tax preparation sites Prev  Up  Next   Home   More Online Publications
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The Aarp Tax Preparation Sites

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