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Can I File 1040ez Online

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Can I File 1040ez Online

Can i file 1040ez online 34. Can i file 1040ez online   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Can i file 1040ez online The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Can i file 1040ez online This chapter explains the following. Can i file 1040ez online Who is a qualifying child. Can i file 1040ez online The amount of the credit. Can i file 1040ez online How to claim the credit. Can i file 1040ez online The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Can i file 1040ez online If you have no tax. Can i file 1040ez online   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Can i file 1040ez online If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Can i file 1040ez online However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Can i file 1040ez online Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Can i file 1040ez online S. Can i file 1040ez online citizen, a U. Can i file 1040ez online S. Can i file 1040ez online national, or a resident of the United States. Can i file 1040ez online If the child was adopted, see Adopted child , later. Can i file 1040ez online For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Can i file 1040ez online Example 1. Can i file 1040ez online Your son turned 17 on December 30, 2013. Can i file 1040ez online He is a citizen of the United States and you claimed him as a dependent on your return. Can i file 1040ez online He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Can i file 1040ez online Example 2. Can i file 1040ez online Your daughter turned 8 years old in 2013. Can i file 1040ez online She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Can i file 1040ez online She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Can i file 1040ez online Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Can i file 1040ez online   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Can i file 1040ez online   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Can i file 1040ez online To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Can i file 1040ez online For more information about the substantial presence test, see Publication 519, U. Can i file 1040ez online S. Can i file 1040ez online Tax Guide for Aliens. Can i file 1040ez online Adopted child. Can i file 1040ez online   An adopted child is always treated as your own child. Can i file 1040ez online An adopted child includes a child lawfully placed with you for legal adoption. Can i file 1040ez online   If you are a U. Can i file 1040ez online S. Can i file 1040ez online citizen or U. Can i file 1040ez online S. Can i file 1040ez online national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Can i file 1040ez online Exceptions to time lived with you. Can i file 1040ez online   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Can i file 1040ez online Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Can i file 1040ez online   There are also exceptions for kidnapped children and children of divorced or separated parents. Can i file 1040ez online For details, see Residency Test in chapter 3. Can i file 1040ez online Qualifying child of more than one person. Can i file 1040ez online   A special rule applies if your qualifying child is the qualifying child of more than one person. Can i file 1040ez online For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Can i file 1040ez online Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Can i file 1040ez online Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Can i file 1040ez online The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Can i file 1040ez online If this amount is zero, you cannot take this credit because there is no tax to reduce. Can i file 1040ez online But you may be able to take the additional child tax credit. Can i file 1040ez online See Additional Child Tax Credit , later. Can i file 1040ez online Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Can i file 1040ez online Married filing jointly - $110,000. Can i file 1040ez online Single, head of household, or qualifying widow(er) - $75,000. Can i file 1040ez online Married filing separately - $55,000. Can i file 1040ez online Modified AGI. Can i file 1040ez online   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Can i file 1040ez online Any amount excluded from income because of the exclusion of income from  Puerto Rico. Can i file 1040ez online On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Can i file 1040ez online ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Can i file 1040ez online Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Can i file 1040ez online Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Can i file 1040ez online Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Can i file 1040ez online   If you do not have any of the above, your modified AGI is the same as your AGI. Can i file 1040ez online AGI. Can i file 1040ez online   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Can i file 1040ez online Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Can i file 1040ez online You cannot claim the child tax credit on Form 1040EZ. Can i file 1040ez online You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Can i file 1040ez online If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Can i file 1040ez online To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Can i file 1040ez online If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Can i file 1040ez online If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Can i file 1040ez online Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Can i file 1040ez online The additional child tax credit may give you a refund even if you do not owe any tax. Can i file 1040ez online How to claim the additional child tax credit. Can i file 1040ez online   To claim the additional child tax credit, follow the steps below. Can i file 1040ez online Make sure you figured the amount, if any, of your child tax credit. Can i file 1040ez online See Claiming the Credit , earlier. Can i file 1040ez online If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Can i file 1040ez online If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Can i file 1040ez online Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Can i file 1040ez online Part I is distinct and separate from Parts II–IV. Can i file 1040ez online If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Can i file 1040ez online Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Can i file 1040ez online When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Can i file 1040ez online If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Can i file 1040ez online Parts II–IV Parts II–IV help you figure your additional child tax credit. Can i file 1040ez online Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Can i file 1040ez online See How to claim the additional child tax credit , earlier. Can i file 1040ez online Prev  Up  Next   Home   More Online Publications
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Can i file 1040ez online 18. Can i file 1040ez online   Alimony Table of Contents IntroductionSpouse or former spouse. Can i file 1040ez online Divorce or separation instrument. Can i file 1040ez online Useful Items - You may want to see: General RulesMortgage payments. Can i file 1040ez online Taxes and insurance. Can i file 1040ez online Other payments to a third party. Can i file 1040ez online Instruments Executed After 1984Payments to a third party. Can i file 1040ez online Exception. Can i file 1040ez online Substitute payments. Can i file 1040ez online Specifically designated as child support. Can i file 1040ez online Contingency relating to your child. Can i file 1040ez online Clearly associated with a contingency. Can i file 1040ez online 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. Can i file 1040ez online It covers the following topics. Can i file 1040ez online What payments are alimony. Can i file 1040ez online What payments are not alimony, such as child support. Can i file 1040ez online How to deduct alimony you paid. Can i file 1040ez online How to report alimony you received as income. Can i file 1040ez online Whether you must recapture the tax benefits of alimony. Can i file 1040ez online Recapture means adding back in your income all or part of a deduction you took in a prior year. Can i file 1040ez online Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Can i file 1040ez online It does not include voluntary payments that are not made under a divorce or separation instrument. Can i file 1040ez online Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Can i file 1040ez online 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. Can i file 1040ez online To be alimony, a payment must meet certain requirements. Can i file 1040ez online Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Can i file 1040ez online This chapter discusses the rules for payments under instruments executed after 1984. Can i file 1040ez online If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Can i file 1040ez online That was the last year the information on pre-1985 instruments was included in Publication 504. Can i file 1040ez online Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Can i file 1040ez online Definitions. Can i file 1040ez online   The following definitions apply throughout this chapter. Can i file 1040ez online Spouse or former spouse. Can i file 1040ez online   Unless otherwise stated, the term “spouse” includes former spouse. Can i file 1040ez online Divorce or separation instrument. Can i file 1040ez online   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. Can i file 1040ez online 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). Can i file 1040ez online 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. Can i file 1040ez online Payments not alimony. Can i file 1040ez online   Not all payments under a divorce or separation instrument are alimony. Can i file 1040ez online 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. Can i file 1040ez online Payments to a third party. Can i file 1040ez online   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. Can i file 1040ez online These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Can i file 1040ez online ), taxes, tuition, etc. Can i file 1040ez online The payments are treated as received by your spouse and then paid to the third party. Can i file 1040ez online Life insurance premiums. Can i file 1040ez online   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. Can i file 1040ez online Payments for jointly-owned home. Can i file 1040ez online   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. Can i file 1040ez online Mortgage payments. Can i file 1040ez online   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. Can i file 1040ez online If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Can i file 1040ez online Your spouse must report one-half of the payments as alimony received. Can i file 1040ez online 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. Can i file 1040ez online Taxes and insurance. Can i file 1040ez online   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. Can i file 1040ez online Your spouse must report one-half of these payments as alimony received. Can i file 1040ez online If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Can i file 1040ez online    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Can i file 1040ez online But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Can i file 1040ez online Other payments to a third party. Can i file 1040ez online   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Can i file 1040ez online Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Can i file 1040ez online Exception for instruments executed before 1985. Can i file 1040ez online   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Can i file 1040ez online A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Can i file 1040ez online 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. Can i file 1040ez online   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Can i file 1040ez online irs. Can i file 1040ez online gov/pub504. Can i file 1040ez online Example 1. Can i file 1040ez online In November 1984, you and your former spouse executed a written separation agreement. Can i file 1040ez online In February 1985, a decree of divorce was substituted for the written separation agreement. Can i file 1040ez online The decree of divorce did not change the terms for the alimony you pay your former spouse. Can i file 1040ez online The decree of divorce is treated as executed before 1985. Can i file 1040ez online Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Can i file 1040ez online Example 2. Can i file 1040ez online Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Can i file 1040ez online In this example, the decree of divorce is not treated as executed before 1985. Can i file 1040ez online The alimony payments are subject to the rules for payments under instruments executed after 1984. Can i file 1040ez online Alimony requirements. Can i file 1040ez online   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. Can i file 1040ez online The payment is in cash. Can i file 1040ez online The instrument does not designate the payment as not alimony. Can i file 1040ez online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Can i file 1040ez online There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Can i file 1040ez online The payment is not treated as child support. Can i file 1040ez online Each of these requirements is discussed below. Can i file 1040ez online Cash payment requirement. Can i file 1040ez online   Only cash payments, including checks and money orders, qualify as alimony. Can i file 1040ez online The following do not qualify as alimony. Can i file 1040ez online Transfers of services or property (including a debt instrument of a third party or an annuity contract). Can i file 1040ez online Execution of a debt instrument by the payer. Can i file 1040ez online The use of the payer's property. Can i file 1040ez online Payments to a third party. Can i file 1040ez online   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Can i file 1040ez online See Payments to a third party under General Rules, earlier. Can i file 1040ez online   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. Can i file 1040ez online The payments are in lieu of payments of alimony directly to your spouse. Can i file 1040ez online The written request states that both spouses intend the payments to be treated as alimony. Can i file 1040ez online You receive the written request from your spouse before you file your return for the year you made the payments. Can i file 1040ez online Payments designated as not alimony. Can i file 1040ez online   You and your spouse can designate that otherwise qualifying payments are not alimony. Can i file 1040ez online 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. Can i file 1040ez online 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). Can i file 1040ez online If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Can i file 1040ez online   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. Can i file 1040ez online The copy must be attached each year the designation applies. Can i file 1040ez online Spouses cannot be members of the same household. Can i file 1040ez online    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. Can i file 1040ez online A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Can i file 1040ez online   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. Can i file 1040ez online Exception. Can i file 1040ez online   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. Can i file 1040ez online Table 18-1. Can i file 1040ez online 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. Can i file 1040ez online Payments are not required by a divorce or separation instrument. Can i file 1040ez online Payer and recipient spouse do not file a joint return with each other. Can i file 1040ez online Payer and recipient spouse file a joint return with each other. Can i file 1040ez online Payment is in cash (including checks or money orders). Can i file 1040ez online Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Can i file 1040ez online Payment is not designated in the instrument as not alimony. Can i file 1040ez online Payment is designated in the instrument as not alimony. Can i file 1040ez online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Can i file 1040ez online Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Can i file 1040ez online Payments are not required after death of the recipient spouse. Can i file 1040ez online Payments are required after death of the recipient spouse. Can i file 1040ez online Payment is not treated as child support. Can i file 1040ez online Payment is treated as child support. Can i file 1040ez online These payments are deductible by the payer and includible in income by the recipient. Can i file 1040ez online These payments are neither deductible by the payer nor includible in income by the recipient. Can i file 1040ez online Liability for payments after death of recipient spouse. Can i file 1040ez online   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. Can i file 1040ez online If all of the payments would continue, then none of the payments made before or after the death are alimony. Can i file 1040ez online   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. Can i file 1040ez online Example. Can i file 1040ez online You must pay your former spouse $10,000 in cash each year for 10 years. Can i file 1040ez online Your divorce decree states that the payments will end upon your former spouse's death. Can i file 1040ez online You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Can i file 1040ez online The death of your spouse would not terminate these payments under state law. Can i file 1040ez online The $10,000 annual payments may qualify as alimony. Can i file 1040ez online The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Can i file 1040ez online Substitute payments. Can i file 1040ez online   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. Can i file 1040ez online 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. Can i file 1040ez online Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Can i file 1040ez online Example 1. Can i file 1040ez online Under your divorce decree, you must pay your former spouse $30,000 annually. Can i file 1040ez online The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Can i file 1040ez online Your former spouse has custody of your minor children. Can i file 1040ez online 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. Can i file 1040ez online The trust income and corpus (principal) are to be used for your children's benefit. Can i file 1040ez online 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. Can i file 1040ez online Of each of the $30,000 annual payments, $10,000 is not alimony. Can i file 1040ez online Example 2. Can i file 1040ez online Under your divorce decree, you must pay your former spouse $30,000 annually. Can i file 1040ez online The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Can i file 1040ez online 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. Can i file 1040ez online For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Can i file 1040ez online 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. Can i file 1040ez online None of the annual payments are alimony. Can i file 1040ez online 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. Can i file 1040ez online Child support. Can i file 1040ez online   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. Can i file 1040ez online The amount of child support may vary over time. Can i file 1040ez online Child support payments are not deductible by the payer and are not taxable to the recipient. Can i file 1040ez online Specifically designated as child support. Can i file 1040ez online   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. Can i file 1040ez online A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Can i file 1040ez online Contingency relating to your child. Can i file 1040ez online   A contingency relates to your child if it depends on any event relating to that child. Can i file 1040ez online It does not matter whether the event is certain or likely to occur. Can i file 1040ez online 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. Can i file 1040ez online Clearly associated with a contingency. Can i file 1040ez online   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. Can i file 1040ez online 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. Can i file 1040ez online 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. Can i file 1040ez online This certain age must be the same for each child, but need not be a whole number of years. Can i file 1040ez online In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Can i file 1040ez online   Either you or the IRS can overcome the presumption in the two situations above. Can i file 1040ez online 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. Can i file 1040ez online 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. Can i file 1040ez online How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Can i file 1040ez online You must file Form 1040. Can i file 1040ez online You cannot use Form 1040A or Form 1040EZ. Can i file 1040ez online Enter the amount of alimony you paid on Form 1040, line 31a. Can i file 1040ez online In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Can i file 1040ez online If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Can i file 1040ez online Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Can i file 1040ez online Enter your total payments on line 31a. Can i file 1040ez online You must provide your spouse's SSN or ITIN. Can i file 1040ez online If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Can i file 1040ez online For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Can i file 1040ez online How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Can i file 1040ez online You cannot use Form 1040A or Form 1040EZ. Can i file 1040ez online You must give the person who paid the alimony your SSN or ITIN. Can i file 1040ez online If you do not, you may have to pay a $50 penalty. Can i file 1040ez online Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Can i file 1040ez online 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. Can i file 1040ez online Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Can i file 1040ez online 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. Can i file 1040ez online Do not include any time in which payments were being made under temporary support orders. Can i file 1040ez online The second and third years are the next 2 calendar years, whether or not payments are made during those years. Can i file 1040ez online 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. Can i file 1040ez online When to apply the recapture rule. Can i file 1040ez online   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. Can i file 1040ez online   When you figure a decrease in alimony, do not include the following amounts. Can i file 1040ez online Payments made under a temporary support order. Can i file 1040ez online 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. Can i file 1040ez online 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. Can i file 1040ez online Figuring the recapture. Can i file 1040ez online   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Can i file 1040ez online Including the recapture in income. Can i file 1040ez online   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Can i file 1040ez online Cross out “received” and enter “recapture. Can i file 1040ez online ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Can i file 1040ez online Deducting the recapture. Can i file 1040ez online   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Can i file 1040ez online Cross out “paid” and enter “recapture. Can i file 1040ez online ” In the space provided, enter your spouse's SSN or ITIN. Can i file 1040ez online Prev  Up  Next   Home   More Online Publications