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Amend 2009 Tax Return Online Free

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Amend 2009 Tax Return Online Free

Amend 2009 tax return online free 11. Amend 2009 tax return online free   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Amend 2009 tax return online free Generally, references to taxes on Form 720 include this fee. Amend 2009 tax return online free Specified health insurance policies. Amend 2009 tax return online free   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Amend 2009 tax return online free 00, multiplied by the average number of lives covered under the policy for that policy year. Amend 2009 tax return online free Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Amend 2009 tax return online free The actual count method. Amend 2009 tax return online free For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Amend 2009 tax return online free The snapshot method. Amend 2009 tax return online free For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Amend 2009 tax return online free The member months method. Amend 2009 tax return online free And, 4. Amend 2009 tax return online free The state form method. Amend 2009 tax return online free The member months data and the data reported on state forms are based on the calendar year. Amend 2009 tax return online free To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Amend 2009 tax return online free For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Amend 2009 tax return online free Applicable self-insured health plans. Amend 2009 tax return online free   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Amend 2009 tax return online free 00, multiplied by the average number of lives covered under the plan for that plan year. Amend 2009 tax return online free Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Amend 2009 tax return online free Actual count method. Amend 2009 tax return online free Snapshot method. Amend 2009 tax return online free Form 5500 method. Amend 2009 tax return online free However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Amend 2009 tax return online free Reporting and paying the fee. Amend 2009 tax return online free   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Amend 2009 tax return online free If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Amend 2009 tax return online free If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Amend 2009 tax return online free 30)), do not make an entry on the line for IRS No. Amend 2009 tax return online free 133 on those filings. Amend 2009 tax return online free   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Amend 2009 tax return online free   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Amend 2009 tax return online free See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Amend 2009 tax return online free More information. Amend 2009 tax return online free   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Amend 2009 tax return online free D. Amend 2009 tax return online free 9602, which is on page 746 of I. Amend 2009 tax return online free R. Amend 2009 tax return online free B. Amend 2009 tax return online free 2012-52 at www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/pub/irs-irbs/irb12-52. 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The Amend 2009 Tax Return Online Free

Amend 2009 tax return online free 18. Amend 2009 tax return online free   Alimony Table of Contents IntroductionSpouse or former spouse. Amend 2009 tax return online free Divorce or separation instrument. Amend 2009 tax return online free Useful Items - You may want to see: General RulesMortgage payments. Amend 2009 tax return online free Taxes and insurance. Amend 2009 tax return online free Other payments to a third party. Amend 2009 tax return online free Instruments Executed After 1984Payments to a third party. Amend 2009 tax return online free Exception. Amend 2009 tax return online free Substitute payments. Amend 2009 tax return online free Specifically designated as child support. Amend 2009 tax return online free Contingency relating to your child. Amend 2009 tax return online free Clearly associated with a contingency. Amend 2009 tax return online free 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. Amend 2009 tax return online free It covers the following topics. Amend 2009 tax return online free What payments are alimony. Amend 2009 tax return online free What payments are not alimony, such as child support. Amend 2009 tax return online free How to deduct alimony you paid. Amend 2009 tax return online free How to report alimony you received as income. Amend 2009 tax return online free Whether you must recapture the tax benefits of alimony. Amend 2009 tax return online free Recapture means adding back in your income all or part of a deduction you took in a prior year. Amend 2009 tax return online free Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Amend 2009 tax return online free It does not include voluntary payments that are not made under a divorce or separation instrument. Amend 2009 tax return online free Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Amend 2009 tax return online free 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. Amend 2009 tax return online free To be alimony, a payment must meet certain requirements. Amend 2009 tax return online free Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Amend 2009 tax return online free This chapter discusses the rules for payments under instruments executed after 1984. Amend 2009 tax return online free If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Amend 2009 tax return online free That was the last year the information on pre-1985 instruments was included in Publication 504. Amend 2009 tax return online free Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Amend 2009 tax return online free Definitions. Amend 2009 tax return online free   The following definitions apply throughout this chapter. Amend 2009 tax return online free Spouse or former spouse. Amend 2009 tax return online free   Unless otherwise stated, the term “spouse” includes former spouse. Amend 2009 tax return online free Divorce or separation instrument. Amend 2009 tax return online free   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. Amend 2009 tax return online free 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). Amend 2009 tax return online free 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. Amend 2009 tax return online free Payments not alimony. Amend 2009 tax return online free   Not all payments under a divorce or separation instrument are alimony. Amend 2009 tax return online free 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. Amend 2009 tax return online free Payments to a third party. Amend 2009 tax return online free   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. Amend 2009 tax return online free These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Amend 2009 tax return online free ), taxes, tuition, etc. Amend 2009 tax return online free The payments are treated as received by your spouse and then paid to the third party. Amend 2009 tax return online free Life insurance premiums. Amend 2009 tax return online free   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. Amend 2009 tax return online free Payments for jointly-owned home. Amend 2009 tax return online free   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. Amend 2009 tax return online free Mortgage payments. Amend 2009 tax return online free   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. Amend 2009 tax return online free If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Amend 2009 tax return online free Your spouse must report one-half of the payments as alimony received. Amend 2009 tax return online free 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. Amend 2009 tax return online free Taxes and insurance. Amend 2009 tax return online free   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. Amend 2009 tax return online free Your spouse must report one-half of these payments as alimony received. Amend 2009 tax return online free If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Amend 2009 tax return online free    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Amend 2009 tax return online free But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Amend 2009 tax return online free Other payments to a third party. Amend 2009 tax return online free   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Amend 2009 tax return online free Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Amend 2009 tax return online free Exception for instruments executed before 1985. Amend 2009 tax return online free   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Amend 2009 tax return online free A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Amend 2009 tax return online free 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. Amend 2009 tax return online free   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Amend 2009 tax return online free irs. Amend 2009 tax return online free gov/pub504. Amend 2009 tax return online free Example 1. Amend 2009 tax return online free In November 1984, you and your former spouse executed a written separation agreement. Amend 2009 tax return online free In February 1985, a decree of divorce was substituted for the written separation agreement. Amend 2009 tax return online free The decree of divorce did not change the terms for the alimony you pay your former spouse. Amend 2009 tax return online free The decree of divorce is treated as executed before 1985. Amend 2009 tax return online free Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Amend 2009 tax return online free Example 2. Amend 2009 tax return online free Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Amend 2009 tax return online free In this example, the decree of divorce is not treated as executed before 1985. Amend 2009 tax return online free The alimony payments are subject to the rules for payments under instruments executed after 1984. Amend 2009 tax return online free Alimony requirements. Amend 2009 tax return online free   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. Amend 2009 tax return online free The payment is in cash. Amend 2009 tax return online free The instrument does not designate the payment as not alimony. Amend 2009 tax return online free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Amend 2009 tax return online free There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Amend 2009 tax return online free The payment is not treated as child support. Amend 2009 tax return online free Each of these requirements is discussed below. Amend 2009 tax return online free Cash payment requirement. Amend 2009 tax return online free   Only cash payments, including checks and money orders, qualify as alimony. Amend 2009 tax return online free The following do not qualify as alimony. Amend 2009 tax return online free Transfers of services or property (including a debt instrument of a third party or an annuity contract). Amend 2009 tax return online free Execution of a debt instrument by the payer. Amend 2009 tax return online free The use of the payer's property. Amend 2009 tax return online free Payments to a third party. Amend 2009 tax return online free   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Amend 2009 tax return online free See Payments to a third party under General Rules, earlier. Amend 2009 tax return online free   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. Amend 2009 tax return online free The payments are in lieu of payments of alimony directly to your spouse. Amend 2009 tax return online free The written request states that both spouses intend the payments to be treated as alimony. Amend 2009 tax return online free You receive the written request from your spouse before you file your return for the year you made the payments. Amend 2009 tax return online free Payments designated as not alimony. Amend 2009 tax return online free   You and your spouse can designate that otherwise qualifying payments are not alimony. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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). Amend 2009 tax return online free If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Amend 2009 tax return online free   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. Amend 2009 tax return online free The copy must be attached each year the designation applies. Amend 2009 tax return online free Spouses cannot be members of the same household. Amend 2009 tax return online free    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. Amend 2009 tax return online free A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Amend 2009 tax return online free   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. Amend 2009 tax return online free Exception. Amend 2009 tax return online free   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. Amend 2009 tax return online free Table 18-1. Amend 2009 tax return online free 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. Amend 2009 tax return online free Payments are not required by a divorce or separation instrument. Amend 2009 tax return online free Payer and recipient spouse do not file a joint return with each other. Amend 2009 tax return online free Payer and recipient spouse file a joint return with each other. Amend 2009 tax return online free Payment is in cash (including checks or money orders). Amend 2009 tax return online free Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Amend 2009 tax return online free Payment is not designated in the instrument as not alimony. Amend 2009 tax return online free Payment is designated in the instrument as not alimony. Amend 2009 tax return online free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Amend 2009 tax return online free Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Amend 2009 tax return online free Payments are not required after death of the recipient spouse. Amend 2009 tax return online free Payments are required after death of the recipient spouse. Amend 2009 tax return online free Payment is not treated as child support. Amend 2009 tax return online free Payment is treated as child support. Amend 2009 tax return online free These payments are deductible by the payer and includible in income by the recipient. Amend 2009 tax return online free These payments are neither deductible by the payer nor includible in income by the recipient. Amend 2009 tax return online free Liability for payments after death of recipient spouse. Amend 2009 tax return online free   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. Amend 2009 tax return online free If all of the payments would continue, then none of the payments made before or after the death are alimony. Amend 2009 tax return online free   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. Amend 2009 tax return online free Example. Amend 2009 tax return online free You must pay your former spouse $10,000 in cash each year for 10 years. Amend 2009 tax return online free Your divorce decree states that the payments will end upon your former spouse's death. Amend 2009 tax return online free You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Amend 2009 tax return online free The death of your spouse would not terminate these payments under state law. Amend 2009 tax return online free The $10,000 annual payments may qualify as alimony. Amend 2009 tax return online free The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Amend 2009 tax return online free Substitute payments. Amend 2009 tax return online free   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. Amend 2009 tax return online free 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. Amend 2009 tax return online free Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Amend 2009 tax return online free Example 1. Amend 2009 tax return online free Under your divorce decree, you must pay your former spouse $30,000 annually. Amend 2009 tax return online free The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Amend 2009 tax return online free Your former spouse has custody of your minor children. Amend 2009 tax return online free 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. Amend 2009 tax return online free The trust income and corpus (principal) are to be used for your children's benefit. Amend 2009 tax return online free 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. Amend 2009 tax return online free Of each of the $30,000 annual payments, $10,000 is not alimony. Amend 2009 tax return online free Example 2. Amend 2009 tax return online free Under your divorce decree, you must pay your former spouse $30,000 annually. Amend 2009 tax return online free The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Amend 2009 tax return online free 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. Amend 2009 tax return online free For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Amend 2009 tax return online free 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. Amend 2009 tax return online free None of the annual payments are alimony. Amend 2009 tax return online free 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. Amend 2009 tax return online free Child support. Amend 2009 tax return online free   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. Amend 2009 tax return online free The amount of child support may vary over time. Amend 2009 tax return online free Child support payments are not deductible by the payer and are not taxable to the recipient. Amend 2009 tax return online free Specifically designated as child support. Amend 2009 tax return online free   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. Amend 2009 tax return online free A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Amend 2009 tax return online free Contingency relating to your child. Amend 2009 tax return online free   A contingency relates to your child if it depends on any event relating to that child. Amend 2009 tax return online free It does not matter whether the event is certain or likely to occur. Amend 2009 tax return online free 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. Amend 2009 tax return online free Clearly associated with a contingency. Amend 2009 tax return online free   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. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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. Amend 2009 tax return online free This certain age must be the same for each child, but need not be a whole number of years. Amend 2009 tax return online free In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Amend 2009 tax return online free   Either you or the IRS can overcome the presumption in the two situations above. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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. Amend 2009 tax return online free How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Amend 2009 tax return online free You must file Form 1040. Amend 2009 tax return online free You cannot use Form 1040A or Form 1040EZ. Amend 2009 tax return online free Enter the amount of alimony you paid on Form 1040, line 31a. Amend 2009 tax return online free In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Amend 2009 tax return online free If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Amend 2009 tax return online free Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Amend 2009 tax return online free Enter your total payments on line 31a. Amend 2009 tax return online free You must provide your spouse's SSN or ITIN. Amend 2009 tax return online free If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Amend 2009 tax return online free For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Amend 2009 tax return online free How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Amend 2009 tax return online free You cannot use Form 1040A or Form 1040EZ. Amend 2009 tax return online free You must give the person who paid the alimony your SSN or ITIN. Amend 2009 tax return online free If you do not, you may have to pay a $50 penalty. Amend 2009 tax return online free Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Amend 2009 tax return online free 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. Amend 2009 tax return online free Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Amend 2009 tax return online free 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. Amend 2009 tax return online free Do not include any time in which payments were being made under temporary support orders. Amend 2009 tax return online free The second and third years are the next 2 calendar years, whether or not payments are made during those years. Amend 2009 tax return online free 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. Amend 2009 tax return online free When to apply the recapture rule. Amend 2009 tax return online free   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. Amend 2009 tax return online free   When you figure a decrease in alimony, do not include the following amounts. Amend 2009 tax return online free Payments made under a temporary support order. Amend 2009 tax return online free 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. Amend 2009 tax return online free 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. Amend 2009 tax return online free Figuring the recapture. Amend 2009 tax return online free   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Amend 2009 tax return online free Including the recapture in income. Amend 2009 tax return online free   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Amend 2009 tax return online free Cross out “received” and enter “recapture. Amend 2009 tax return online free ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Amend 2009 tax return online free Deducting the recapture. Amend 2009 tax return online free   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Amend 2009 tax return online free Cross out “paid” and enter “recapture. Amend 2009 tax return online free ” In the space provided, enter your spouse's SSN or ITIN. Amend 2009 tax return online free Prev  Up  Next   Home   More Online Publications