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H&r Block Key Code Free State Filing

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H&r Block Key Code Free State Filing

H&r block key code free state filing Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. H&r block key code free state filing Tax questions. H&r block key code free state filing What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. H&r block key code free state filing irs. H&r block key code free state filing gov/pub519. H&r block key code free state filing Introduction For tax purposes, an alien is an individual who is not a U. H&r block key code free state filing S. H&r block key code free state filing citizen. H&r block key code free state filing Aliens are classified as nonresident aliens and resident aliens. H&r block key code free state filing This publication will help you determine your status and give you information you will need to file your U. H&r block key code free state filing S. H&r block key code free state filing tax return. H&r block key code free state filing Resident aliens generally are taxed on their worldwide income, the same as U. H&r block key code free state filing S. H&r block key code free state filing citizens. H&r block key code free state filing Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. H&r block key code free state filing The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. H&r block key code free state filing Resident aliens are generally treated the same as U. H&r block key code free state filing S. H&r block key code free state filing citizens and can find more information in other IRS publications. H&r block key code free state filing Table A, Where To Find What You Need To Know About U. H&r block key code free state filing S. H&r block key code free state filing Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. H&r block key code free state filing Answers to frequently asked questions are presented in the back of the publication. H&r block key code free state filing Table A. H&r block key code free state filing Where To Find What You Need To Know About U. H&r block key code free state filing S. H&r block key code free state filing Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. H&r block key code free state filing Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. H&r block key code free state filing See chapter 6. H&r block key code free state filing I am a resident alien and my spouse is a nonresident alien. H&r block key code free state filing Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. H&r block key code free state filing See Community Income in chapter 2. H&r block key code free state filing Is all my income subject to U. H&r block key code free state filing S. H&r block key code free state filing tax? See chapter 2. H&r block key code free state filing See chapter 3. H&r block key code free state filing Is my scholarship subject to U. H&r block key code free state filing S. H&r block key code free state filing tax? See Scholarship Grants, Prizes, and Awards in chapter 2. H&r block key code free state filing See Scholarship and Fellowship Grants in chapter 3. H&r block key code free state filing See chapter 9. H&r block key code free state filing What is the tax rate on my income subject to U. H&r block key code free state filing S. H&r block key code free state filing tax? See chapter 4. H&r block key code free state filing I moved to the United States this year. H&r block key code free state filing Can I deduct my moving expenses on my U. H&r block key code free state filing S. H&r block key code free state filing return? See Deductions in chapter 5. H&r block key code free state filing Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. H&r block key code free state filing I pay income taxes to my home country. H&r block key code free state filing Can I get credit for these taxes on my U. H&r block key code free state filing S. H&r block key code free state filing tax return? See Tax Credits and Payments in chapter 5. H&r block key code free state filing What forms must I file and when and where do I file them? See chapter 7. H&r block key code free state filing How should I pay my U. H&r block key code free state filing S. H&r block key code free state filing income taxes? See chapter 8. H&r block key code free state filing Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. H&r block key code free state filing See chapter 9. H&r block key code free state filing Are employees of foreign governments and international organizations exempt from U. H&r block key code free state filing S. H&r block key code free state filing tax? See chapter 10. H&r block key code free state filing Is there anything special I have to do before leaving the United States? See chapter 11. H&r block key code free state filing See Expatriation Tax in chapter 4. H&r block key code free state filing Comments and suggestions. H&r block key code free state filing   We welcome your comments about this publication and your suggestions for future editions. H&r block key code free state filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block key code free state filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block key code free state filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block key code free state filing   You can send us comments from www. H&r block key code free state filing irs. H&r block key code free state filing gov/formspubs/. H&r block key code free state filing Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block key code free state filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block key code free state filing Ordering forms and publications. H&r block key code free state filing   Visit www. H&r block key code free state filing irs. H&r block key code free state filing gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. H&r block key code free state filing Internal Revenue Service 1201 N. H&r block key code free state filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block key code free state filing   If you have a tax question, check the information available on IRS. H&r block key code free state filing gov or call 1-800-829-1040. H&r block key code free state filing We cannot answer tax questions sent to either of the above addresses. H&r block key code free state filing What's New Personal exemption increased. H&r block key code free state filing  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. H&r block key code free state filing U. H&r block key code free state filing S. H&r block key code free state filing real property interest. H&r block key code free state filing  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. H&r block key code free state filing The provision has been extended through 2013. H&r block key code free state filing The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. H&r block key code free state filing S. H&r block key code free state filing real property interest will continue to apply to any distribution from a RIC in 2013. H&r block key code free state filing Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. H&r block key code free state filing See Qualified investment entities under U. H&r block key code free state filing S. H&r block key code free state filing Real Property Interest. H&r block key code free state filing Interest-related dividends and short-term capital gain dividends received from mutual funds. H&r block key code free state filing  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. H&r block key code free state filing These provisions have been extended through 2013. H&r block key code free state filing The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). H&r block key code free state filing Multi-level marketing. H&r block key code free state filing  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. H&r block key code free state filing See Multi-level marketing under Personal Services in chapter 2. H&r block key code free state filing Additional Medicare Tax. H&r block key code free state filing  For 2013, you may be required to pay Additional Medicare Tax. H&r block key code free state filing Also, you may need to report Additional Medicare Tax withheld by your employer. H&r block key code free state filing For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. H&r block key code free state filing For more information on Additional Medicare Tax, go to IRS. H&r block key code free state filing gov and enter “Additional Medicare Tax” in the search box. H&r block key code free state filing Reminders Refunds of certain withholding tax delayed. H&r block key code free state filing  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. H&r block key code free state filing Allow up to 6 months for these refunds to be issued. H&r block key code free state filing Third party designee. H&r block key code free state filing  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. H&r block key code free state filing This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. H&r block key code free state filing It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. H&r block key code free state filing Also, the authorization can be revoked. H&r block key code free state filing See your income tax return instructions for details. H&r block key code free state filing Change of address. H&r block key code free state filing . H&r block key code free state filing  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. H&r block key code free state filing Photographs of missing children. H&r block key code free state filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block key code free state filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block key code free state filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block key code free state filing Prev  Up  Next   Home   More Online Publications
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The H&r Block Key Code Free State Filing

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