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File Last Years Taxes

File last years taxes Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File last years taxes Reporting Tips to Your EmployerElectronic tip statement. File last years taxes Final report. File last years taxes Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. File last years taxes   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. File last years taxes How to keep a daily tip record. File last years taxes   There are two ways to keep a daily tip record. File last years taxes You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. File last years taxes You should keep your daily tip record with your tax or other personal records. File last years taxes You must keep your records for as long as they are important for administration of the federal tax law. File last years taxes For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. File last years taxes    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File last years taxes To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. File last years taxes Publication 1244 is also available at www. File last years taxes irs. File last years taxes gov/pub1244. File last years taxes Publication 1244 includes a 1-year supply of Form 4070A. File last years taxes Each day, write in the information asked for on the form. File last years taxes A filled-in Form 4070A is shown on the following page. File last years taxes   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. File last years taxes Although you do not report these tips to your employer, you must report them on your tax return. File last years taxes   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). File last years taxes Then, each workday, write the date and the following information. File last years taxes Cash tips you get directly from customers or from other employees. File last years taxes Tips from credit and debit card charge customers that your employer pays you. File last years taxes The value of any noncash tips you get, such as tickets, passes, or other items of value. File last years taxes The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. File last years taxes Please click here for the text description of the image. File last years taxes Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File last years taxes   You can use an electronic system provided by your employer to record your daily tips. File last years taxes If you do, you must receive and keep a paper copy of this record. File last years taxes Service charges. File last years taxes    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. File last years taxes This is part of your wages, not a tip. File last years taxes The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. File last years taxes See examples below. File last years taxes Example 1. File last years taxes Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File last years taxes Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. File last years taxes Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File last years taxes Do not include the 18% charge in your tip diary. File last years taxes Service charges that are paid to you are considered wages, not tips. File last years taxes Example 2. File last years taxes Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File last years taxes David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. File last years taxes Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File last years taxes Be sure to include this amount in your tip diary. File last years taxes Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File last years taxes Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File last years taxes   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). File last years taxes What tips to report. File last years taxes   Report to your employer only cash, check, and debit and credit card tips you receive. File last years taxes   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. File last years taxes   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File last years taxes Do not report to your employer any portion of the tips you receive that you pass on to other employees. File last years taxes However, you must report tips you receive from other employees. File last years taxes   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File last years taxes You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File last years taxes How to report. File last years taxes   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. File last years taxes Fill in the information asked for on the form, sign and date the form, and give it to your employer. File last years taxes A sample filled-in Form 4070 is shown above. File last years taxes To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File last years taxes   If you do not use Form 4070, give your employer a statement with the following information. File last years taxes Your name, address, and social security number. File last years taxes Your employer's name, address, and business name (if it is different from your employer's name). File last years taxes The month (or the dates of any shorter period) in which you received tips. File last years taxes The total tips required to be reported for that period. File last years taxes You must sign and date the statement. File last years taxes Be sure to keep a copy with your tax or other personal records. File last years taxes   Your employer may require you to report your tips more than once a month. File last years taxes However, the statement cannot cover a period of more than 1 calendar month. File last years taxes Electronic tip statement. File last years taxes   Your employer can have you furnish your tip statements electronically. File last years taxes When to report. File last years taxes   Give your report for each month to your employer by the 10th of the next month. File last years taxes If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. File last years taxes Example. File last years taxes You must report your tips received in September 2014 by October 10, 2014. File last years taxes Final report. File last years taxes   If your employment ends during the month, you can report your tips when your employment ends. File last years taxes Penalty for not reporting tips. File last years taxes   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File last years taxes (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. File last years taxes ) The penalty amount is in addition to the taxes you owe. File last years taxes   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File last years taxes To do so, attach a statement to your return explaining why you did not report them. File last years taxes Giving your employer money for taxes. File last years taxes   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. File last years taxes If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File last years taxes   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. File last years taxes All taxes on your regular pay. File last years taxes Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File last years taxes Federal, state, and local income taxes on your reported tips. File last years taxes    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File last years taxes If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File last years taxes See Publication 505, Tax Withholding and Estimated Tax, for more information. File last years taxes    Uncollected taxes. File last years taxes You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. File last years taxes These uncollected taxes will be shown on your 2013 Form W-2. File last years taxes See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File last years taxes Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File last years taxes The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File last years taxes There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File last years taxes A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. File last years taxes For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File last years taxes irs. File last years taxes gov/pub/irs-irbs/irb01-02. File last years taxes pdf. File last years taxes If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File last years taxes See Revenue Procedure 2007-32, 2007-22 I. File last years taxes R. File last years taxes B. File last years taxes 1322, available at www. File last years taxes irs. File last years taxes gov/pub/irs-irbs/irb07_22. File last years taxes pdf. File last years taxes Your employer can provide you with a copy of any applicable agreement. File last years taxes To find out more about these agreements, visit IRS. File last years taxes gov and enter “restaurant tip reporting” in the search box. File last years taxes You may also call 1-800-829-4933, visit www. File last years taxes irs. File last years taxes gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File last years taxes Program@irs. File last years taxes gov and request information on this program. File last years taxes Reporting Tips on Your Tax Return How to report tips. File last years taxes   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File last years taxes What tips to report. File last years taxes   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File last years taxes Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. File last years taxes Add to the amount in box 1 only the tips you did not report to your employer. File last years taxes   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. File last years taxes Do not include the amount of these tips on your 2013 tax return. File last years taxes Instead, include them on your 2014 tax return. File last years taxes Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. File last years taxes Although these tips were received in 2012, you must report them on your 2013 tax return. File last years taxes   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File last years taxes Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File last years taxes However, you must report tips you receive from other employees. File last years taxes    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. File last years taxes    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. File last years taxes   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. File last years taxes Cash and charge tips you received that totaled less than $20 for any month. File last years taxes The value of noncash tips, such as tickets, passes, or other items of value. File last years taxes Example. File last years taxes Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. File last years taxes Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. File last years taxes He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. File last years taxes Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File last years taxes He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File last years taxes Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File last years taxes    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. File last years taxes To report these taxes, you must file a return even if you would not otherwise have to file. File last years taxes You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File last years taxes (You cannot file Form 1040EZ or Form 1040A. File last years taxes )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File last years taxes Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File last years taxes Use Form 8959 to figure Additional Medicare Tax. File last years taxes If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File last years taxes To get railroad retirement credit, you must report tips to your employer. File last years taxes Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File last years taxes    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. File last years taxes For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File last years taxes   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File last years taxes You must report these amounts as additional tax on your return. File last years taxes   If you worked in the U. File last years taxes S. File last years taxes possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. File last years taxes If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File last years taxes Unlike the uncollected portion of the regular (1. File last years taxes 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File last years taxes   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File last years taxes You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. File last years taxes See the instructions for the appropriate form and line number indicated, and Form 8959. File last years taxes (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File last years taxes ) Self-employed persons. File last years taxes    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File last years taxes See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File last years taxes Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File last years taxes They are not included in box 1 with your wages and reported tips. File last years taxes If box 8 is blank, this discussion does not apply to you. File last years taxes What are allocated tips. File last years taxes   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File last years taxes Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. File last years taxes No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File last years taxes How were your allocated tips figured. File last years taxes   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). File last years taxes Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. File last years taxes For information about the exact allocation method used, ask your employer. File last years taxes Must you report your allocated tips on your tax return. File last years taxes   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. File last years taxes Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. File last years taxes Add to the amount in box 1 only the tips you did not report to your employer as required. File last years taxes This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File last years taxes   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File last years taxes How to report allocated tips. File last years taxes   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File last years taxes (You cannot file Form 1040A or Form 1040EZ). File last years taxes    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File last years taxes Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File last years taxes See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. File last years taxes How to request an approved lower rate. File last years taxes   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. File last years taxes Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File last years taxes The petition must include specific information about the establishment that will justify the lower rate. File last years taxes A user fee must be paid with the petition. File last years taxes    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). File last years taxes The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File last years taxes Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. File last years taxes   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. File last years taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File last years taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File last years taxes Free help with your tax return. File last years taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. File last years taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File last years taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File last years taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File last years taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File last years taxes To find the nearest VITA or TCE site, visit IRS. File last years taxes gov or call 1-800-906-9887. File last years taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. File last years taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. File last years taxes aarp. File last years taxes org/money/taxaide or call 1-888-227-7669. File last years taxes   For more information on these programs, go to IRS. File last years taxes gov and enter “VITA” in the search box. File last years taxes Internet. File last years taxes IRS. File last years taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File last years taxes Apply for an Employer Identification Number (EIN). File last years taxes Go to IRS. File last years taxes gov and enter Apply for an EIN in the search box. File last years taxes Request an Electronic Filing PIN by going to IRS. File last years taxes gov and entering Electronic Filing PIN in the search box. File last years taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. File last years taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File last years taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File last years taxes Check the status of your amended return. File last years taxes Go to IRS. File last years taxes gov and enter Where's My Amended Return in the search box. File last years taxes Download forms, instructions, and publications, including some accessible versions. File last years taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File last years taxes gov or IRS2Go. File last years taxes Tax return and tax account transcripts are generally available for the current year and past three years. File last years taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. File last years taxes gov. File last years taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File last years taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File last years taxes gov. File last years taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File last years taxes gov or IRS2Go. File last years taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File last years taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File last years taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File last years taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File last years taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File last years taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File last years taxes gov. File last years taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File last years taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File last years taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File last years taxes AARP offers the Tax-Aide counseling program as part of the TCE program. File last years taxes Visit AARP's website to find the nearest Tax-Aide location. File last years taxes Research your tax questions. File last years taxes Search publications and instructions by topic or keyword. File last years taxes Read the Internal Revenue Code, regulations, or other official guidance. File last years taxes Read Internal Revenue Bulletins. File last years taxes Sign up to receive local and national tax news by email. File last years taxes Phone. File last years taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File last years taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File last years taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File last years taxes Call to locate the nearest volunteer help site, 1-800-906-9887. File last years taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File last years taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File last years taxes Most VITA and TCE sites offer free electronic filing. File last years taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File last years taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File last years taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File last years taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File last years taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File last years taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File last years taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File last years taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File last years taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File last years taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File last years taxes You should receive your order within 10 business days. File last years taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File last years taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File last years taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File last years taxes Call to ask tax questions, 1-800-829-1040. File last years taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File last years taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File last years taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File last years taxes gsa. File last years taxes gov/fedrelay. File last years taxes Walk-in. File last years taxes You can find a selection of forms, publications and services — in-person, face-to-face. File last years taxes Products. File last years taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File last years taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File last years taxes Services. File last years taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. File last years taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File last years taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File last years taxes No appointment is necessary—just walk in. File last years taxes Before visiting, check www. File last years taxes irs. File last years taxes gov/localcontacts for hours of operation and services provided. File last years taxes Mail. File last years taxes You can send your order for forms, instructions, and publications to the address below. File last years taxes You should receive a response within 10 business days after your request is received. File last years taxes  Internal Revenue Service 1201 N. File last years taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File last years taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File last years taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File last years taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File last years taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File last years taxes You face (or your business is facing) an immediate threat of adverse action. File last years taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File last years taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File last years taxes Here's why we can help: TAS is an independent organization within the IRS. File last years taxes Our advocates know how to work with the IRS. File last years taxes Our services are free and tailored to meet your needs. File last years taxes We have offices in every state, the District of Columbia, and Puerto Rico. File last years taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File last years taxes irs. File last years taxes gov/advocate, or call us toll-free at 1-877-777-4778. File last years taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File last years taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File last years taxes irs. File last years taxes gov/sams. File last years taxes Low Income Taxpayer Clinics. File last years taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File last years taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File last years taxes Visit www. File last years taxes TaxpayerAdvocate. File last years taxes irs. File last years taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File last years taxes Prev  Up  Next   Home   More Online Publications
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File last years taxes 18. File last years taxes   Alimony Table of Contents IntroductionSpouse or former spouse. File last years taxes Divorce or separation instrument. File last years taxes Useful Items - You may want to see: General RulesMortgage payments. File last years taxes Taxes and insurance. File last years taxes Other payments to a third party. File last years taxes Instruments Executed After 1984Payments to a third party. File last years taxes Exception. File last years taxes Substitute payments. File last years taxes Specifically designated as child support. File last years taxes Contingency relating to your child. File last years taxes Clearly associated with a contingency. File last years taxes 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. File last years taxes It covers the following topics. File last years taxes What payments are alimony. File last years taxes What payments are not alimony, such as child support. File last years taxes How to deduct alimony you paid. File last years taxes How to report alimony you received as income. File last years taxes Whether you must recapture the tax benefits of alimony. File last years taxes Recapture means adding back in your income all or part of a deduction you took in a prior year. File last years taxes Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. File last years taxes It does not include voluntary payments that are not made under a divorce or separation instrument. File last years taxes Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. File last years taxes 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. File last years taxes To be alimony, a payment must meet certain requirements. File last years taxes Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. File last years taxes This chapter discusses the rules for payments under instruments executed after 1984. File last years taxes If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. File last years taxes That was the last year the information on pre-1985 instruments was included in Publication 504. File last years taxes Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. File last years taxes Definitions. File last years taxes   The following definitions apply throughout this chapter. File last years taxes Spouse or former spouse. File last years taxes   Unless otherwise stated, the term “spouse” includes former spouse. File last years taxes Divorce or separation instrument. File last years taxes   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. File last years taxes 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). File last years taxes 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. File last years taxes Payments not alimony. File last years taxes   Not all payments under a divorce or separation instrument are alimony. File last years taxes 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. File last years taxes Payments to a third party. File last years taxes   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. File last years taxes These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. File last years taxes ), taxes, tuition, etc. File last years taxes The payments are treated as received by your spouse and then paid to the third party. File last years taxes Life insurance premiums. File last years taxes   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. File last years taxes Payments for jointly-owned home. File last years taxes   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. File last years taxes Mortgage payments. File last years taxes   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. File last years taxes If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. File last years taxes Your spouse must report one-half of the payments as alimony received. File last years taxes 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. File last years taxes Taxes and insurance. File last years taxes   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. File last years taxes Your spouse must report one-half of these payments as alimony received. File last years taxes If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. File last years taxes    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. File last years taxes But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. File last years taxes Other payments to a third party. File last years taxes   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. File last years taxes Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. File last years taxes Exception for instruments executed before 1985. File last years taxes   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. File last years taxes A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. File last years taxes 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. File last years taxes   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. File last years taxes irs. File last years taxes gov/pub504. File last years taxes Example 1. File last years taxes In November 1984, you and your former spouse executed a written separation agreement. File last years taxes In February 1985, a decree of divorce was substituted for the written separation agreement. File last years taxes The decree of divorce did not change the terms for the alimony you pay your former spouse. File last years taxes The decree of divorce is treated as executed before 1985. File last years taxes Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. File last years taxes Example 2. File last years taxes Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. File last years taxes In this example, the decree of divorce is not treated as executed before 1985. File last years taxes The alimony payments are subject to the rules for payments under instruments executed after 1984. File last years taxes Alimony requirements. File last years taxes   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. File last years taxes The payment is in cash. File last years taxes The instrument does not designate the payment as not alimony. File last years taxes Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. File last years taxes There is no liability to make any payment (in cash or property) after the death of the recipient spouse. File last years taxes The payment is not treated as child support. File last years taxes Each of these requirements is discussed below. File last years taxes Cash payment requirement. File last years taxes   Only cash payments, including checks and money orders, qualify as alimony. File last years taxes The following do not qualify as alimony. File last years taxes Transfers of services or property (including a debt instrument of a third party or an annuity contract). File last years taxes Execution of a debt instrument by the payer. File last years taxes The use of the payer's property. File last years taxes Payments to a third party. File last years taxes   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. File last years taxes See Payments to a third party under General Rules, earlier. File last years taxes   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. File last years taxes The payments are in lieu of payments of alimony directly to your spouse. File last years taxes The written request states that both spouses intend the payments to be treated as alimony. File last years taxes You receive the written request from your spouse before you file your return for the year you made the payments. File last years taxes Payments designated as not alimony. File last years taxes   You and your spouse can designate that otherwise qualifying payments are not alimony. File last years taxes 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. File last years taxes 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). File last years taxes If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. File last years taxes   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. File last years taxes The copy must be attached each year the designation applies. File last years taxes Spouses cannot be members of the same household. File last years taxes    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. File last years taxes A home you formerly shared is considered one household, even if you physically separate yourselves in the home. File last years taxes   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. File last years taxes Exception. File last years taxes   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. File last years taxes Table 18-1. File last years taxes 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. File last years taxes Payments are not required by a divorce or separation instrument. File last years taxes Payer and recipient spouse do not file a joint return with each other. File last years taxes Payer and recipient spouse file a joint return with each other. File last years taxes Payment is in cash (including checks or money orders). File last years taxes Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. File last years taxes Payment is not designated in the instrument as not alimony. File last years taxes Payment is designated in the instrument as not alimony. File last years taxes Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. File last years taxes Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. File last years taxes Payments are not required after death of the recipient spouse. File last years taxes Payments are required after death of the recipient spouse. File last years taxes Payment is not treated as child support. File last years taxes Payment is treated as child support. File last years taxes These payments are deductible by the payer and includible in income by the recipient. File last years taxes These payments are neither deductible by the payer nor includible in income by the recipient. File last years taxes Liability for payments after death of recipient spouse. File last years taxes   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. File last years taxes If all of the payments would continue, then none of the payments made before or after the death are alimony. File last years taxes   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. File last years taxes Example. File last years taxes You must pay your former spouse $10,000 in cash each year for 10 years. File last years taxes Your divorce decree states that the payments will end upon your former spouse's death. File last years taxes You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. File last years taxes The death of your spouse would not terminate these payments under state law. File last years taxes The $10,000 annual payments may qualify as alimony. File last years taxes The $20,000 annual payments that do not end upon your former spouse's death are not alimony. File last years taxes Substitute payments. File last years taxes   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. File last years taxes 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. File last years taxes Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. File last years taxes Example 1. File last years taxes Under your divorce decree, you must pay your former spouse $30,000 annually. File last years taxes The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. File last years taxes Your former spouse has custody of your minor children. File last years taxes 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. File last years taxes The trust income and corpus (principal) are to be used for your children's benefit. File last years taxes 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. File last years taxes Of each of the $30,000 annual payments, $10,000 is not alimony. File last years taxes Example 2. File last years taxes Under your divorce decree, you must pay your former spouse $30,000 annually. File last years taxes The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. File last years taxes 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. File last years taxes For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). File last years taxes 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. File last years taxes None of the annual payments are alimony. File last years taxes 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. File last years taxes Child support. File last years taxes   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. File last years taxes The amount of child support may vary over time. File last years taxes Child support payments are not deductible by the payer and are not taxable to the recipient. File last years taxes Specifically designated as child support. File last years taxes   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. File last years taxes A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. File last years taxes Contingency relating to your child. File last years taxes   A contingency relates to your child if it depends on any event relating to that child. File last years taxes It does not matter whether the event is certain or likely to occur. File last years taxes 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. File last years taxes Clearly associated with a contingency. File last years taxes   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. File last years taxes 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. File last years taxes 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. File last years taxes This certain age must be the same for each child, but need not be a whole number of years. File last years taxes In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. File last years taxes   Either you or the IRS can overcome the presumption in the two situations above. File last years taxes 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. File last years taxes 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. File last years taxes How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. File last years taxes You must file Form 1040. File last years taxes You cannot use Form 1040A or Form 1040EZ. File last years taxes Enter the amount of alimony you paid on Form 1040, line 31a. File last years taxes In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). File last years taxes If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. File last years taxes Show the SSN or ITIN and amount paid to each other recipient on an attached statement. File last years taxes Enter your total payments on line 31a. File last years taxes You must provide your spouse's SSN or ITIN. File last years taxes If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. File last years taxes For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. File last years taxes How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. File last years taxes You cannot use Form 1040A or Form 1040EZ. File last years taxes You must give the person who paid the alimony your SSN or ITIN. File last years taxes If you do not, you may have to pay a $50 penalty. File last years taxes Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. File last years taxes 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. File last years taxes Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. File last years taxes 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. File last years taxes Do not include any time in which payments were being made under temporary support orders. File last years taxes The second and third years are the next 2 calendar years, whether or not payments are made during those years. File last years taxes 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. File last years taxes When to apply the recapture rule. File last years taxes   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. File last years taxes   When you figure a decrease in alimony, do not include the following amounts. File last years taxes Payments made under a temporary support order. File last years taxes 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. File last years taxes 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. File last years taxes Figuring the recapture. File last years taxes   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. File last years taxes Including the recapture in income. File last years taxes   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). File last years taxes Cross out “received” and enter “recapture. File last years taxes ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. File last years taxes Deducting the recapture. File last years taxes   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). File last years taxes Cross out “paid” and enter “recapture. File last years taxes ” In the space provided, enter your spouse's SSN or ITIN. File last years taxes Prev  Up  Next   Home   More Online Publications