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H&r Block Military

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H&r Block Military

H&r block military Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. H&r block military Married persons. H&r block military Same-sex marriage. H&r block military Exception. H&r block military Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. H&r block military Amended instrument. H&r block military General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. H&r block military Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. H&r block military It may also be used in determining whether you can claim certain other deductions and credits. H&r block military The filing status you can choose depends partly on your marital status on the last day of your tax year. H&r block military Marital status. H&r block military   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). H&r block military If you are married, your filing status is either married filing a joint return or married filing a separate return. H&r block military For information about the single and qualifying widow(er) filing statuses, see Publication 501. H&r block military Unmarried persons. H&r block military   You are unmarried for the whole year if either of the following applies. H&r block military You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. H&r block military You must follow your state law to determine if you are divorced or legally separated. H&r block military Exception. H&r block military If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. H&r block military You have obtained a decree of annulment, which holds that no valid marriage ever existed. H&r block military You must file amended returns (Form 1040X, Amended U. H&r block military S. H&r block military Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. H&r block military The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. H&r block military On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. H&r block military Married persons. H&r block military   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. H&r block military An interlocutory decree is not a final decree. H&r block military Same-sex marriage. H&r block military   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H&r block military The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. H&r block military However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. H&r block military For more details, see Publication 501. H&r block military Exception. H&r block military   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. H&r block military See Head of Household , later. H&r block military Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. H&r block military If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. H&r block military You can file a joint return even if one of you had no income or deductions. H&r block military If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. H&r block military Nonresident alien. H&r block military   To file a joint return, at least one of you must be a U. H&r block military S. H&r block military citizen or resident alien at the end of the tax year. H&r block military If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. H&r block military This means that your combined worldwide incomes are subject to U. H&r block military S. H&r block military income tax. H&r block military These rules are explained in Publication 519, U. H&r block military S. H&r block military Tax Guide for Aliens. H&r block military Signing a joint return. H&r block military   Both you and your spouse generally must sign the return, or it will not be considered a joint return. H&r block military Joint and individual liability. H&r block military   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. H&r block military This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. H&r block military Divorced taxpayers. H&r block military   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. H&r block military This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. H&r block military Relief from joint liability. H&r block military   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. H&r block military You can ask for relief no matter how small the liability. H&r block military   There are three types of relief available. H&r block military Innocent spouse relief. H&r block military Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. H&r block military Equitable relief. H&r block military   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. H&r block military See Relief from liability arising from community property law , later, under Community Property. H&r block military    Each kind of relief has different requirements. H&r block military You must file Form 8857 to request relief under any of these categories. H&r block military Publication 971 explains these kinds of relief and who may qualify for them. H&r block military You can also find information on our website at IRS. H&r block military gov. H&r block military Tax refund applied to spouse's debts. H&r block military   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. H&r block military This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. H&r block military You can get a refund of your share of the overpayment if you qualify as an injured spouse. H&r block military Injured spouse. H&r block military   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. H&r block military An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. H&r block military   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. H&r block military Note. H&r block military If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). H&r block military For more information, see Publication 555. H&r block military    Refunds that involve community property states must be divided according to local law. H&r block military If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. H&r block military   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. H&r block military Follow the instructions for the form. H&r block military   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. H&r block military You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. H&r block military   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. H&r block military When filed after offset, it can take up to 8 weeks to receive your refund. H&r block military Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. H&r block military    An injured spouse claim is different from an innocent spouse relief request. H&r block military An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. H&r block military An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. H&r block military For information on innocent spouses, see Relief from joint liability, earlier. H&r block military Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. H&r block military You can file a separate return even if only one of you had income. H&r block military For information on exemptions you can claim on your separate return, see Exemptions , later. H&r block military Community or separate income. H&r block military   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. H&r block military For more information, see Community Income under Community Property, later. H&r block military Separate liability. H&r block military   If you and your spouse file separately, you each are responsible only for the tax due on your own return. H&r block military Itemized deductions. H&r block military   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. H&r block military Table 1. H&r block military Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. H&r block military  Caution: If you live in a community property state, these rules do not apply. H&r block military See Community Property. H&r block military IF you paid . H&r block military . H&r block military . H&r block military AND you . H&r block military . H&r block military . H&r block military THEN you can deduct on your separate federal return. H&r block military . H&r block military . H&r block military   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. H&r block military     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. H&r block military         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. H&r block military         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. H&r block military The numerator is your gross income and the denominator  is your combined gross income. H&r block military     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. H&r block military     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. H&r block military     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. H&r block military Neither spouse may report the total casualty loss. H&r block military 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. H&r block military Dividing itemized deductions. H&r block military   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. H&r block military See Table 1, later. H&r block military Separate returns may give you a higher tax. H&r block military   Some married couples file separate returns because each wants to be responsible only for his or her own tax. H&r block military There is no joint liability. H&r block military But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. H&r block military This is because the following special rules apply if you file a separate return. H&r block military Your tax rate generally will be higher than it would be on a joint return. H&r block military Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. H&r block military You cannot take the credit for child and dependent care expenses in most cases. H&r block military You cannot take the earned income credit. H&r block military You cannot take the exclusion or credit for adoption expenses in most cases. H&r block military You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. H&r block military You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. H&r block military If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. H&r block military Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. H&r block military Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). H&r block military Your basic standard deduction, if allowable, is half of that allowed a joint return filer. H&r block military See Itemized deductions , earlier. H&r block military Joint return after separate returns. H&r block military   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. H&r block military This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. H&r block military Use Form 1040X to change your filing status. H&r block military Separate returns after joint return. H&r block military   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. H&r block military Exception. H&r block military   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. H&r block military The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. H&r block military Head of Household Filing as head of household has the following advantages. H&r block military You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. H&r block military Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. H&r block military Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. H&r block military You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. H&r block military Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. H&r block military Requirements. H&r block military   You may be able to file as head of household if you meet all the following requirements. H&r block military You are unmarried or “considered unmarried” on the last day of the year. H&r block military You paid more than half the cost of keeping up a home for the year. H&r block military A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). H&r block military However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. H&r block military See Special rule for parent , later, under Qualifying person. H&r block military Considered unmarried. H&r block military   You are considered unmarried on the last day of the tax year if you meet all the following tests. H&r block military You file a separate return. H&r block military A separate return includes a return claiming married filing separately, single, or head of household filing status. H&r block military You paid more than half the cost of keeping up your home for the tax year. H&r block military Your spouse did not live in your home during the last 6 months of the tax year. H&r block military Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. H&r block military See Temporary absences , later. H&r block military Your home was the main home of your child, stepchild, or foster child for more than half the year. H&r block military (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. H&r block military ) You must be able to claim an exemption for the child. H&r block military However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. H&r block military The general rules for claiming an exemption for a dependent are shown later in Table 3. H&r block military    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. H&r block military See Publication 555 for more information. H&r block military Nonresident alien spouse. H&r block military   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. H&r block military However, your spouse is not a qualifying person for head of household purposes. H&r block military You must have another qualifying person and meet the other requirements to file as head of household. H&r block military Keeping up a home. H&r block military   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. H&r block military This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. H&r block military This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. H&r block military Qualifying person. H&r block military    Table 2, later, shows who can be a qualifying person. H&r block military Any person not described in Table 2 is not a qualifying person. H&r block military   Generally, the qualifying person must live with you for more than half of the year. H&r block military Table 2. H&r block military Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. H&r block military See the text of this publication for the other requirements you must meet to claim head of household filing status. H&r block military IF the person is your . H&r block military . H&r block military . H&r block military AND . H&r block military . H&r block military . H&r block military THEN that person is . H&r block military . H&r block military . H&r block military   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. H&r block military     he or she is married and you can claim an exemption for him or her a qualifying person. H&r block military     he or she is married and you cannot claim an exemption for him or her not a qualifying person. H&r block military 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. H&r block military 6     you cannot claim an exemption for him or her not a qualifying person. H&r block military     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. H&r block military     he or she did not live with you more than half the year not a qualifying person. H&r block military     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. H&r block military     you cannot claim an exemption for him or her not a qualifying person. H&r block military   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. H&r block military 2 See Table 3, later, for the tests that must be met to be a qualifying child. H&r block military Note. H&r block military If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. H&r block military If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. H&r block military 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. H&r block military 4 See Table 3, later, for the tests that must be met to be a qualifying relative. H&r block military 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. H&r block military See Multiple Support Agreement in Publication 501. H&r block military 6 See Special rule for parent . H&r block military Special rule for parent. H&r block military   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. H&r block military However, you must be able to claim an exemption for your father or mother. H&r block military Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. H&r block military You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. H&r block military Death or birth. H&r block military   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. H&r block military If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. H&r block military If the person is anyone else, see Publication 501. H&r block military Temporary absences. H&r block military   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. H&r block military It must be reasonable to assume that the absent person will return to the home after the temporary absence. H&r block military You must continue to keep up the home during the absence. H&r block military Kidnapped child. H&r block military   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. H&r block military You can claim head of household filing status if all the following statements are true. H&r block military The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. H&r block military In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. H&r block military You would have qualified for head of household filing status if the child had not been kidnapped. H&r block military   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. H&r block military More information. H&r block military   For more information on filing as head of household, see Publication 501. H&r block military Exemptions You can deduct $3,900 for each exemption you claim in 2013. H&r block military However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. H&r block military There are two types of exemptions: personal exemptions and exemptions for dependents. H&r block military If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. H&r block military Personal Exemptions You can claim your own exemption unless someone else can claim it. H&r block military If you are married, you may be able to take an exemption for your spouse. H&r block military These are called personal exemptions. H&r block military Exemption for Your Spouse Your spouse is never considered your dependent. H&r block military Joint return. H&r block military   On a joint return, you can claim one exemption for yourself and one for your spouse. H&r block military   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. H&r block military Separate return. H&r block military   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. H&r block military If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. H&r block military Alimony paid. H&r block military   If you paid alimony to your spouse, you cannot take an exemption for your spouse. H&r block military This is because alimony is gross income to the spouse who received it. H&r block military Divorced or separated spouse. H&r block military   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. H&r block military This rule applies even if you provided all of your former spouse's support. H&r block military Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. H&r block military You can claim an exemption for a dependent even if your dependent files a return. H&r block military The term “dependent” means: A qualifying child, or A qualifying relative. H&r block military Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. H&r block military For detailed information, see Publication 501. H&r block military   Dependent not allowed a personal exemption. H&r block military If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. H&r block military This is true even if you do not claim the dependent's exemption on your return. H&r block military It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. H&r block military Table 3. H&r block military Overview of the Rules for Claiming an Exemption for a Dependent Caution. H&r block military This table is only an overview of the rules. H&r block military For details, see Publication 501. H&r block military • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. H&r block military • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. H&r block military • You cannot claim a person as a dependent unless that person is a U. H&r block military S. H&r block military citizen, U. H&r block military S. H&r block military resident alien, U. H&r block military S. H&r block military national, or a resident of Canada or Mexico. H&r block military 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. H&r block military   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. H&r block military     2. H&r block military       3. H&r block military    4. H&r block military    5. H&r block military    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. H&r block military   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. H&r block military   The child must have lived with you for more than half of the year. H&r block military 2   The child must not have provided more than half of his or her own support for the year. H&r block military   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). H&r block military   1. H&r block military    2. H&r block military       3. H&r block military    4. H&r block military The person cannot be your qualifying child or the qualifying child of anyone else. H&r block military   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). H&r block military   The person's gross income for the year must be less than $3,900. H&r block military 3   You must provide more than half of the person's total support for the year. H&r block military 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. H&r block military See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. H&r block military     1 Exception exists for certain adopted children. H&r block military 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. H&r block military 3 Exception exists for persons who are disabled and have income from a sheltered workshop. H&r block military 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. H&r block military See Publication 501. H&r block military You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. H&r block military For more information, see the instructions for your tax return if you file Form 1040A or 1040. H&r block military Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. H&r block military However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. H&r block military Special rule for divorced or separated parents (or parents who live apart). H&r block military   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. H&r block military The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. H&r block military The child received over half of his or her support for the year from the parents. H&r block military The child is in the custody of one or both parents for more than half of the year. H&r block military Either of the following applies. H&r block military The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. H&r block military (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. H&r block military A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. H&r block military See Child support under pre-1985 agreement , later. H&r block military Custodial parent and noncustodial parent. H&r block military   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. H&r block military The other parent is the noncustodial parent. H&r block military   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. H&r block military   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). H&r block military Equal number of nights. H&r block military   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. H&r block military December 31. H&r block military   The night of December 31 is treated as part of the year in which it begins. H&r block military For example, December 31, 2013, is treated as part of 2013. H&r block military Emancipated child. H&r block military   If a child is emancipated under state law, the child is treated as not living with either parent. H&r block military See Examples 5 and 6 . H&r block military Absences. H&r block military    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. H&r block military But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. H&r block military Parent works at night. H&r block military   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. H&r block military On a school day, the child is treated as living at the primary residence registered with the school. H&r block military Example 1 – child lived with one parent greater number of nights. H&r block military You and your child’s other parent are divorced. H&r block military In 2013, your child lived with you 210 nights and with the other parent 156 nights. H&r block military You are the custodial parent. H&r block military Example 2 – child is away at camp. H&r block military In 2013, your daughter lives with each parent for alternate weeks. H&r block military In the summer, she spends 6 weeks at summer camp. H&r block military During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. H&r block military Example 3 – child lived same number of days with each parent. H&r block military Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. H&r block military Your adjusted gross income is $40,000. H&r block military Your ex-spouse's adjusted gross income is $25,000. H&r block military You are treated as your son's custodial parent because you have the higher adjusted gross income. H&r block military Example 4 – child is at parent’s home but with other parent. H&r block military Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. H&r block military You become ill and are hospitalized. H&r block military The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. H&r block military Your son is treated as living with you during this 10-day period because he was living in your home. H&r block military Example 5 – child emancipated in May. H&r block military When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. H&r block military As a result, he is not considered in the custody of his parents for more than half of the year. H&r block military The special rule for children of divorced or separated parents (or parents who live apart) does not apply. H&r block military Example 6 – child emancipated in August. H&r block military Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. H&r block military She turns 18 and is emancipated under state law on August 1, 2013. H&r block military Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. H&r block military You are the custodial parent. H&r block military Written declaration. H&r block military    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. H&r block military The noncustodial parent must attach a copy of the form or statement to his or her tax return. H&r block military   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. H&r block military Divorce decree or separation agreement that went into effect after 1984 and before 2009. H&r block military   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. H&r block military To be able to do this, the decree or agreement must state all three of the following. H&r block military The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. H&r block military The custodial parent will not claim the child as a dependent for the year. H&r block military The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. H&r block military   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. H&r block military The cover page (write the other parent's social security number on this page). H&r block military The pages that include all of the information identified in items (1) through (3) above. H&r block military The signature page with the other parent's signature and the date of the agreement. H&r block military Post-2008 divorce decree or separation agreement. H&r block military   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. H&r block military The custodial parent must sign either a Form 8332 or a similar statement. H&r block military The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. H&r block military The noncustodial parent must attach a copy to his or her return. H&r block military The form or statement must release the custodial parent's claim to the child without any conditions. H&r block military For example, the release must not depend on the noncustodial parent paying support. H&r block military    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. H&r block military Revocation of release of claim to an exemption. H&r block military   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. H&r block military In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. H&r block military The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. H&r block military Remarried parent. H&r block military   If you remarry, the support provided by your new spouse is treated as provided by you. H&r block military Child support under pre-1985 agreement. H&r block military   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. H&r block military Example. H&r block military Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. H&r block military This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. H&r block military Parents who never married. H&r block military   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. H&r block military Alimony. H&r block military   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. H&r block military Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. H&r block military This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. H&r block military If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. H&r block military Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. H&r block military (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). H&r block military Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). H&r block military The exemption for the child. H&r block military The child tax credit. H&r block military Head of household filing status. H&r block military The credit for child and dependent care expenses. H&r block military The exclusion from income for dependent care benefits. H&r block military The earned income credit. H&r block military The other person cannot take any of these benefits based on this qualifying child. H&r block military In other words, you and the other person cannot agree to divide these tax benefits between you. H&r block military The other person cannot take any of these tax benefits unless he or she has a different qualifying child. H&r block military Tiebreaker rules. H&r block military   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. H&r block military If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. H&r block military If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. H&r block military If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. H&r block military If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. H&r block military If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. H&r block military If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. H&r block military   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. H&r block military Example 1—separated parents. H&r block military You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. H&r block military In August and September, your son lived with you. H&r block military For the rest of the year, your son lived with your husband, the boy's father. H&r block military Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. H&r block military At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. H&r block military You and your husband will file separate returns. H&r block military Your husband agrees to let you treat your son as a qualifying child. H&r block military This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. H&r block military However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. H&r block military And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. H&r block military Example 2—separated parents claim same child. H&r block military The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. H&r block military In this case, only your husband will be allowed to treat your son as a qualifying child. H&r block military This is because, during 2013, the boy lived with him longer than with you. H&r block military If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. H&r block military In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. H&r block military And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. H&r block military Applying this special rule to divorced or separated parents (or parents who live apart). H&r block military   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. H&r block military However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. H&r block military Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. H&r block military If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. H&r block military Example 1. H&r block military You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. H&r block military Your AGI is $10,000. H&r block military Your mother's AGI is $25,000. H&r block military Your son's father does not live with you or your son. H&r block military Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. H&r block military Because of this, you cannot claim an exemption or the child tax credit for your son. H&r block military However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. H&r block military You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. H&r block military (Note: The support test does not apply for the earned income credit. H&r block military ) However, you agree to let your mother claim your son. H&r block military This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. H&r block military (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. H&r block military ) Example 2. H&r block military The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. H&r block military Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. H&r block military Example 3. H&r block military The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. H&r block military Your mother also claims him as a qualifying child for head of household filing status. H&r block military You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. H&r block military The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. H&r block military Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. H&r block military These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. H&r block military If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. H&r block military If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. H&r block military Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. H&r block military It does not include voluntary payments that are not made under a divorce or separation instrument. H&r block military Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. H&r block military Although this discussion 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 military To be alimony, a payment must meet certain requirements. H&r block military There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. H&r block military The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. H&r block military See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. H&r block military Spouse or former spouse. H&r block military   Unless otherwise stated, the term “spouse” includes former spouse. H&r block military Divorce or separation instrument. H&r block military   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 military 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 military Invalid decree. H&r block military   Payments under a divorce decree can be alimony even if the decree's validity is in question. H&r block military A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. H&r block military Amended instrument. H&r block military   An amendment to a divorce decree may change the nature of your payments. H&r block military Amendments are not ordinarily retroactive for federal tax purposes. H&r block military However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. H&r block military Example 1. H&r block military A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. H&r block military This change also is effective retroactively for federal tax purposes. H&r block military Example 2. H&r block military Your original divorce decree did not fix any part of the payment as child support. H&r block military To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. H&r block military The amended order is effective retroactively for federal tax purposes. H&r block military Deducting alimony paid. H&r block military   You can deduct alimony you paid, whether or not you itemize deductions on your return. H&r block military You must file Form 1040. H&r block military You cannot use Form 1040A, 1040EZ, or 1040NR. H&r block military Enter the amount of alimony you paid on Form 1040, line 31a. H&r block military In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). H&r block military If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. H&r block military Show the SSN or ITIN and amount paid to each other recipient on an attached statement. H&r block military Enter your total payments on line 31a. H&r block military If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. H&r block military Reporting alimony received. H&r block military   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. H&r block military You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. H&r block military    You must give the person who paid the alimony your SSN or ITIN. H&r block military If you do not, you may have to pay a $50 penalty. H&r block military Withholding on nonresident aliens. H&r block military   If you are a U. H&r block military S. H&r block military citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. H&r block military However, many tax treaties provide for an exemption from withholding for alimony payments. H&r block military For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. H&r block military General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. H&r block military Payments not alimony. H&r block military   Not all payments under a divorce or separation instrument are alimony. H&r block military Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. H&r block military Example. H&r block military Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. H&r block military Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. H&r block military Neither is the value of your spouse's use of the home. H&r block military If they otherwise qualify, you can deduct the payments for utilities as alimony. H&r block military Your spouse must report them as income. H&r block military If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. H&r block military However, if your spouse owned the home, see Example 2 under Payments to a third party, later. H&r block military If you owned the home jointly with your spouse, see Table 4. H&r block military For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. H&r block military Child support. H&r block military   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. H&r block military If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. H&r block military irs. H&r block military gov/formspubs. H&r block military Underpayment. H&r block military   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. H&r block military Example. H&r block military Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. H&r block military If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. H&r block military If you pay only $3,600 during the year, $2,400 is child support. H&r block military You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. H&r block military Payments to a third party. H&r block military   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 military These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. H&r block military ), taxes, tuition, etc. H&r block military The payments are treated as received by your spouse and then paid to the third party. H&r block military Example 1. H&r block military Under your divorce decree, you must pay your former spouse's medical and dental expenses. H&r block military If the payments otherwise qualify, you can deduct them as alimony on your return. H&r block military Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. H&r block military Example 2. H&r block military Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. H&r block military If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. H&r block military If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. H&r block military However, if you owned the home, see the example under Payments not alimony , earlier. H&r block military If you owned the home jointly with your spouse, see Table 4. H&r block military Life insurance premiums. H&r block military   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 military Payments for jointly-owned home. H&r block military   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. H&r block military See Table 4. H&r block military   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. H&r block military If you owned the home, see the example under Payments not alimony , earlier. H&r block military Table 4. H&r block military Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. H&r block military IF you must pay all of the . H&r block military . H&r block military . H&r block military AND your home is . H&r block military . H&r block military . H&r block military THEN you can deduct and your spouse (or former spouse) must include as alimony . H&r block military . H&r block military . H&r block military AND you can claim as an itemized deduction . H&r block military . H&r block military . H&r block military   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). H&r block military 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. H&r block military     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. H&r block military 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. H&r block military  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. H&r block military Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. H&r block military Exception for instruments executed before 1985. H&r block military   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. H&r block military 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 military 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 military   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. H&r block military irs. H&r block military gov/formspubs. H&r block military Example 1. H&r block military In November 1984, you and your former spouse executed a written separation agreement. H&r block military In February 1985, a decree of divorce was substituted for the written separation agreement. H&r block military The decree of divorce did not change the terms for the alimony you pay your former spouse. H&r block military The decree of divorce is treated as executed before 1985. H&r block military Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. H&r block military Example 2. H&r block military The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. H&r block military In this example, the decree of divorce is not treated as executed before 1985. H&r block military The alimony payments are subject to the rules for payments under instruments executed after 1984. H&r block military Alimony Requirements 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 military The payment is in cash. H&r block military The instrument does not designate the payment as not alimony. H&r block military The spouses are not members of the same household at the time the payments are made. H&r block military This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. H&r block military There is no liability to make any payment (in cash or property) after the death of the recipient spouse. H&r block military The payment is not treated as child support. H&r block military Each of these requirements is discussed next. H&r block military Cash payment requirement. H&r block military   Only cash payments, including checks and money orders, qualify as alimony. H&r block military The following do not qualify as alimony. H&r block military Transfers of services or property (including a debt instrument of a third party or an annuity contract). H&r block military Execution of a debt instrument by the payer. H&r block military The use of the payer's property. H&r block military Payments to a third party. H&r block military   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 military See Payments to a third party under General Rules, earlier. H&r block military   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 military The payments are in lieu of payments of alimony directly to your spouse. H&r block military The written request states that both spouses intend the payments to be treated as alimony. H&r block military You receive the written request from your spouse before you file your return for the year you made the payments. H&r block military Payments designated as not alimony. H&r block military   You and your spouse can designate that otherwise qualifying payments are not alimony. H&r block military 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 military 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 military 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 military   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 military The copy must be attached each year the designation applies. H&r block military Spouses cannot be members of the same household. H&r block military   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 military A home you formerly shared is considered one household, even if you physically separate yourselves in the home. H&r block military   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 military Exception. H&r block military   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 military Liability for payments after death of recipient spouse. H&r block military   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 military If all of the payments would continue, then none of the payments made before or after the death are alimony. H&r block military   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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The H&r Block Military

H&r block military 2. H&r block military   Possession Source Income Table of Contents Types of IncomeCompensation for Labor or Personal Services Investment Income Sales or Other Dispositions of Property Scholarships, Fellowships, Grants, Prizes, and Awards Effectively Connected Income In order to determine where to file your return and which form(s) you need to complete, you must determine the source of each item of income you received during the tax year. H&r block military Income you received from sources within, or that was effectively connected with the conduct of a trade or business within, the relevant possession must be identified separately from U. H&r block military S. H&r block military or foreign source income. H&r block military This chapter discusses the rules for determining if the source of your income is from: American Samoa, The Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of Puerto Rico (Puerto Rico), Guam, or The U. H&r block military S. H&r block military Virgin Islands (USVI). H&r block military Generally, the same rules that apply for determining U. H&r block military S. H&r block military source income also apply for determining possession source income. H&r block military However, there are some important exceptions to these rules. H&r block military Both the general rules and the exceptions are discussed in this chapter. H&r block military U. H&r block military S. H&r block military income rule. H&r block military   This rule states that income is not possession source income if, under the rules of Internal Revenue Code sections 861–865, it is treated as income: From sources within the United States, or Effectively connected with the conduct of a trade or business within the United States. H&r block military Table 2-1 shows the general rules for determining whether income is from sources within the United States. H&r block military Table 2-1. H&r block military General Rules for Determining U. H&r block military S. H&r block military Source of Income Item of Income Factor Determining Source Salaries, wages, and other compensation for labor or personal services Where labor or services performed Pensions Contributions: Where services were performed that earned the pension Investment earnings: Where pension trust is located Interest Residence of payer Dividends Where corporation created or organized Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. H&r block military Where property is used Sale of business inventory—purchased Where sold Sale of business inventory—produced Allocation if produced and sold in different locations Sale of real property Location of property Sale of personal property Seller's tax home (but see Special Rules for Gains From Dispositions of Certain Property , later, for exceptions) Sale of natural resources Allocation based on fair market value of product at export terminal. H&r block military For more information, see Regulations section 1. H&r block military 863-1(b). H&r block military Types of Income This section looks at the most common types of income received by individuals, and the rules for determining the source of the income. H&r block military Generally, the same rules shown in Table 2-1 are used to determine if you have possession source income. H&r block military Compensation for Labor or Personal Services Income from labor or personal services includes wages, salaries, commissions, fees, per diem allowances, employee allowances and bonuses, and fringe benefits. H&r block military It also includes income earned by sole proprietors and general partners from providing personal services in the course of their trade or business. H&r block military Services performed wholly within a relevant possession. H&r block military   Generally, all pay you receive for services performed in a relevant possession is considered to be from sources within that possession. H&r block military However, there is an exception for income earned as a member of the U. H&r block military S. H&r block military Armed Forces or a civilian spouse. H&r block military U. H&r block military S. H&r block military Armed Forces. H&r block military   If you are a bona fide resident of a relevant possession, your military service pay will be sourced in that possession even if you perform the services in the United States or another possession. H&r block military However, if you are not a bona fide resident of a possession, your military service pay will be income from the  United States even if you perform services in a possession. H&r block military Civilian spouse of active duty member of the U. H&r block military S. H&r block military Armed Forces. H&r block military   If you are a bona fide resident of a U. H&r block military S. H&r block military possession and choose to keep that possession as your tax residence under MSRRA when relocating with your servicemember spouse under military orders, the source of income for your labor or personal services is considered to be that possession. H&r block military Likewise, if your tax residence is in one of the 50 states or the District of Columbia before relocating and you choose to keep it as your tax residence, the source of income for services performed in any of the U. H&r block military S. H&r block military possessions is considered to be the United States and, specifically, your state of residence or the District of Columbia. H&r block military Services performed partly inside and partly outside a relevant possession. H&r block military   If you are an employee and receive compensation for labor or personal services performed both inside and outside the relevant possession, special rules apply in determining the source of the compensation. H&r block military Compensation (other than certain fringe benefits) is sourced on a time basis. H&r block military Certain fringe benefits (such as housing and education) are sourced on a geographical basis. H&r block military   Or, you may be permitted to use an alternative basis to determine the source of compensation. H&r block military See Alternative basis , later. H&r block military   If you are self-employed, determine the source of your income for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. H&r block military In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. H&r block military Time basis. H&r block military   Use a time basis to figure your compensation for labor or personal services from the relevant possession (other than the fringe benefits discussed later). H&r block military Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed  services in the relevant  possession during the year     Total number of days you  performed services during the year           You can use a unit of time less than a day in the above fraction, if appropriate. H&r block military The time period for which the income is made does not have to be a year. H&r block military Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. H&r block military Example. H&r block military In 2013, you worked in your employer's office in the United States for 60 days and in the Puerto Rico office for 180 days, earning a total of $80,000 for the year. H&r block military Your Puerto Rico source income is $60,000, figured as follows. H&r block military       180 days 240 days × $80,000 = $60,000                 Multi-year compensation. H&r block military   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. H&r block military Multi-year compensation is compensation that is included in your income in 1 tax year but is attributable to a period that includes 2 or more tax years. H&r block military You determine the period to which the income is attributable based on the facts and circumstances of your case. H&r block military For more information on multi-year compensation, see Treasury Decision (T. H&r block military D. H&r block military ) 9212 and Regulations section 1. H&r block military 861-4, 2005-35 I. H&r block military R. H&r block military B. H&r block military 429, available at www. H&r block military irs. H&r block military gov/irb/2005-35_IRB/ar14. H&r block military html. H&r block military Certain fringe benefits sourced on a geographical basis. H&r block military   If you received any of the following fringe benefits as compensation for labor or services performed as an employee partly inside and partly outside a relevant possession, you must source that income on a geographical basis. H&r block military Housing. H&r block military Education. H&r block military Local transportation. H&r block military Tax reimbursement. H&r block military Hazardous or hardship duty pay. H&r block military Moving expense reimbursement. H&r block military For information on determining the source of the fringe benefits listed above, see Regulations section 1. H&r block military 861-4. H&r block military Alternative basis. H&r block military   You can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your income than the time or geographical basis. H&r block military If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your income. H&r block military De minimis exception. H&r block military   There is an exception to the rule for determining the source of income earned in a possession. H&r block military Generally, you will not have income from a possession if during a tax year you: Are a U. H&r block military S. H&r block military citizen or resident, Are not a bona fide resident of that possession, Are not employed by or under contract with an individual, partnership, or corporation that is engaged in a trade or business in that possession, Temporarily perform services in that possession for 90 days or less, and Earned $3,000 or less from such services. H&r block military This exception began with income earned during your 2008 tax year. H&r block military Pensions. H&r block military   Generally, pension income has two components: contributions to the pension plan and the earnings accrued from investing those contributions. H&r block military The contribution portion is sourced according to where services were performed that earned the pension. H&r block military The investment earnings portion is sourced according to the location of the pension trust. H&r block military Example. H&r block military You are a U. H&r block military S. H&r block military citizen who worked in Puerto Rico for a U. H&r block military S. H&r block military company. H&r block military All services were performed in Puerto Rico. H&r block military Upon retirement you remained in Puerto Rico and began receiving your pension from the U. H&r block military S. H&r block military pension trust of your employer. H&r block military Distributions from the U. H&r block military S. H&r block military pension trust must be allocated between (1) contributions, which are Puerto Rico source income, and (2) investment earnings, which are U. H&r block military S. H&r block military source income. H&r block military Investment Income This category includes such income as interest, dividends, rents, and royalties. H&r block military Interest income. H&r block military   The source of interest income is generally determined by the residence of the payer. H&r block military Interest paid by corporations created or organized in a relevant possession (possession corporation) or by individuals who are bona fide residents of a relevant possession is considered income from sources within that possession. H&r block military   However, there is an exception to this rule if you are a bona fide resident of a relevant possession, receive interest from a corporation created or organized in that possession, and are a shareholder of that corporation who owns, directly or indirectly, at least 10% of the total voting stock of the corporation. H&r block military See Regulations section 1. H&r block military 937-2(i) for more information. H&r block military Dividends. H&r block military   Generally, dividends paid by a corporation created or organized in a relevant possession will be considered income from sources within that possession. H&r block military There are additional rules for bona fide residents of a relevant possession who receive dividend income from possession corporations, and who own, directly or indirectly, at least 10% of the voting stock of the corporation. H&r block military For more information, see Regulations section 1. H&r block military 937-2(g). H&r block military Rental income. H&r block military   Rents from property located in a relevant possession are treated as income from sources within that possession. H&r block military Royalties. H&r block military   Royalties from natural resources located in a relevant possession are considered income from sources within that possession. H&r block military   Also considered possession source income are royalties received for the use of, or for the privilege of using, in a relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like property. H&r block military Sales or Other Dispositions of Property The source rules for sales or other dispositions of property are varied. H&r block military The most common situations are discussed below. H&r block military Real property. H&r block military   Real property includes land and buildings, and generally anything built on, growing on, or attached to land. H&r block military The location of the property generally determines the source of income from the sale. H&r block military For example, if you are a bona fide resident of Guam and sell your home that is located in Guam, the gain on the sale is sourced in Guam. H&r block military If, however, the home you sold was located in the United States, the gain is U. H&r block military S. H&r block military source income. H&r block military Personal property. H&r block military   The term “personal property” refers to property (such as machinery, equipment, or furniture) that is not real property. H&r block military Generally, gain (or loss) from the sale or other disposition is sourced according to the seller's tax home. H&r block military If personal property is sold by a bona fide resident of a relevant possession, the gain (or loss) from the sale is treated as sourced within that possession. H&r block military   This rule does not apply to the sale of inventory, intangible property, depreciable personal property, or property sold through a foreign office or fixed place of business. H&r block military The rules applying to sales of inventory are discussed below. H&r block military For information on sales of the other types of property mentioned, see Internal Revenue Code section 865. H&r block military Inventory. H&r block military   Your inventory is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. H&r block military The source of income from the sale of inventory depends on whether the inventory was purchased or produced. H&r block military Purchased. H&r block military   Income from the sale of inventory that you purchased is sourced where you sell the property. H&r block military Generally, this is where title to the property passes to the buyer. H&r block military Produced. H&r block military   Income from the sale of inventory that you produced in a relevant possession and sold outside that possession (or vice versa) is sourced based on an allocation. H&r block military For information on making the allocation, see Regulations section 1. H&r block military 863-3(f). H&r block military Special Rules for Gains From Dispositions of Certain Property There are special rules for gains from dispositions of certain investment property (for example, stocks, bonds, debt instruments, diamonds, and gold) owned by a U. H&r block military S. H&r block military citizen or resident alien prior to becoming a bona fide resident of a possession. H&r block military You are subject to these special rules if you meet both of the following conditions. H&r block military For the tax year for which the source of the gain must be determined, you are a bona fide resident of the relevant possession. H&r block military For any of the 10 years preceding that year, you were a citizen or resident alien of the United States (other than a bona fide resident of the relevant possession). H&r block military If you meet these conditions, gains from the disposition of this property will not be treated as income from sources within the relevant possession for purposes of the Internal Revenue Code. H&r block military Accordingly, bona fide residents of American Samoa and Puerto Rico, for example, may not exclude the gain on their U. H&r block military S. H&r block military tax return. H&r block military (See chapter 3 for additional filing information. H&r block military ) With respect to the CNMI, Guam, and the USVI, the gain from the disposition of this property will not meet the requirements for certain tax rules that may allow bona fide residents of those possessions to reduce or obtain a rebate of taxes on income from sources within the relevant possessions. H&r block military These rules apply to dispositions after April 11, 2005. H&r block military For details, see Regulations section 1. H&r block military 937-2(f)(1) and Examples 1 and 2 of section 1. H&r block military 937-2(k). H&r block military Example 1. H&r block military In 2007, Cheryl Jones, a U. H&r block military S. H&r block military citizen, lived in the United States and paid $1,000 for 100 shares of stock in the Rose Corporation, a U. H&r block military S. H&r block military corporation listed on the New York Stock Exchange. H&r block military On March 1, 2010, she moved to Puerto Rico and changed her tax home to Puerto Rico on the same date. H&r block military Cheryl satisfied the presence test in 2010 and, under the year-of-move exception, she was considered a bona fide resident of Puerto Rico for the rest of 2010. H&r block military On March 1, 2010, the closing value of Cheryl's stock in the Rose Corporation was $2,000. H&r block military On January 5, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold all her Rose Corporation stock for $7,000. H&r block military Under the earlier rules, none of Cheryl's $6,000 gain will be treated as income from sources within Puerto Rico. H&r block military The source rules discussed in the preceding paragraphs supplement, and may apply in conjunction with, an existing special rule. H&r block military This existing special rule applies if you are a U. H&r block military S. H&r block military citizen or resident alien who becomes a bona fide resident of American Samoa, the CNMI, or Guam, and who has gain from the disposition of certain U. H&r block military S. H&r block military assets during the 10-year period beginning when you became a bona fide resident. H&r block military The gain is U. H&r block military S. H&r block military source income that generally is subject to U. H&r block military S. H&r block military tax if the property is either (1) located in the United States; (2) stock issued by a U. H&r block military S. H&r block military corporation or a debt obligation of a U. H&r block military S. H&r block military person or of the United States, a state (or political subdivision), or the District of Columbia; or (3) property that has a basis in whole or in part by reference to property described in (1) or (2). H&r block military See chapter 3 for filing information. H&r block military Special election. H&r block military   For dispositions after April 11, 2005, you can choose to treat the part of gain (or loss) attributable to the time you held the property while a bona fide resident of the relevant possession (the possession holding period) as gain (or loss) from sources within that possession. H&r block military Make the election by reporting the gain attributable to the possession holding period on your income tax return for the year of disposition. H&r block military This election overrides both of the special rules discussed earlier. H&r block military   There are two methods for figuring the gain for the possession holding period, one for marketable securities and another for other types of investment property. H&r block military Marketable securities. H&r block military   Marketable securities are those actively traded on an established financial market, such as stock in a publicly held corporation. H&r block military Under the special election, allocate the gain (or loss) by figuring the appreciation separately for your possession and U. H&r block military S. H&r block military holding periods. H&r block military   Your possession holding period begins on the first day you do not have a tax home outside the relevant possession. H&r block military The gain (or loss) attributable to the possession holding period is the difference in fair market value of the security at the close of the market on the first and last days of this holding period. H&r block military This is your gain (or loss) that is treated as being from sources within the relevant possession. H&r block military If you were a bona fide resident of the relevant possession for more than one continuous period, combine the gains (or losses) from each possession holding period. H&r block military Example 2. H&r block military Assume the same facts as in Example 1, except that Cheryl makes the special election to allocate the gain between her U. H&r block military S. H&r block military and possession holding periods. H&r block military Cheryl's possession holding period began March 1, 2010, the date her tax home changed to Puerto Rico. H&r block military Therefore, the portion of gain attributable to her possession holding period is $5,000 ($7,000 sale price – $2,000 closing value on first day of the possession holding period). H&r block military By reporting $5,000 of her $6,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. H&r block military Other personal property. H&r block military   For personal property other than marketable securities, use a time-based allocation. H&r block military Figure the gain (or loss) attributable to the possession holding period by multiplying your total gain (or loss) by the following fraction. H&r block military      Number of days in the  possession holding period     Total number of days  in your holding period         The result is your gain (or loss) that is treated as being from sources within the relevant possession. H&r block military Example 3. H&r block military In addition to the stock in Rose Corporation, Cheryl acquired a 5% interest in the Alder Partnership on January 1, 2009. H&r block military On March 1, 2010, when she established bona fide residency in Puerto Rico, her partnership interest was not considered a marketable security. H&r block military On September 16, 2013, while still a bona fide resident of Puerto Rico, Cheryl sold her interest in Alder Partnership for a $100,000 gain. H&r block military She had owned the interest for a total of 1,720 days. H&r block military Cheryl's possession holding period (from March 1, 2010, through September 16, 2013) is 1,296 days. H&r block military The portion of her gain attributable to Puerto Rico is $75,349 ($100,000 x (1,296 Puerto Rico days ÷ 1,720 total days)). H&r block military By reporting $75,349 of her $100,000 gain as Puerto Rico source income on her 2013 Puerto Rico tax return (and the remainder as non-Puerto Rico source income), Cheryl elects to treat that amount as Puerto Rico source income. H&r block military Scholarships, Fellowships, Grants, Prizes, and Awards The source of these types of income is generally the residence of the payer, regardless of who actually disburses the funds. H&r block military Therefore, in order to be possession source income, the payer must be a resident of the relevant possession, such as an individual who is a bona fide resident or a corporation created or organized in that possession. H&r block military These rules do not apply to amounts paid as salary or other compensation for services. H&r block military See Compensation for Labor or Personal Services, earlier in this chapter, for the source rules that apply. H&r block military Effectively Connected Income In limited circumstances, some kinds of income from sources outside the relevant possession must be treated as effectively connected with a trade or business in that possession. H&r block military These circumstances are listed below. H&r block military You have an office or other fixed place of business in the relevant possession to which the income can be attributed. H&r block military That office or place of business is a material factor in producing the income. H&r block military The income is produced in the ordinary course of the trade or business carried on through that office or other fixed place of business. H&r block military An office or other fixed place of business is a material factor if it significantly contributes to, and is an essential economic element in, the earning of the income. H&r block military The three kinds of income from sources outside the relevant possession to which these rules apply are the following. H&r block military Rents and royalties for the use of, or for the privilege of using, intangible personal property located outside the relevant possession or from any interest in such property. H&r block military Included are rents or royalties for the use of, or for the privilege of using, outside the relevant possession, patents, copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and similar properties if the rents or royalties are from the active conduct of a trade or business in the relevant possession. H&r block military Dividends or interest from the active conduct of a banking, financing, or similar business in the relevant possession. H&r block military Income, gain, or loss from the sale or exchange outside the relevant possession, through the office or other fixed place of business in the relevant possession, of: Stock in trade, Property that would be included in inventory if on hand at the end of the tax year, or Property held primarily for sale to customers in the ordinary course of business. H&r block military Item (3) will not apply if you sold the property for use, consumption, or disposition outside the relevant possession and an office or other fixed place of business in a foreign country was a material factor in the sale. H&r block military Example. H&r block military Marcy Jackson is a bona fide resident of American Samoa. H&r block military Her business, which she conducts from an office in American Samoa, is developing and selling specialized computer software. H&r block military A software purchaser will frequently pay Marcy an additional amount to install the software on the purchaser's operating system and to ensure that the software is functioning properly. H&r block military Marcy installs the software at the purchaser's place of business, which may be in American Samoa, in the United States, or in another country. H&r block military The income from selling the software is effectively connected with the conduct of Marcy's business in American Samoa, even though the product's destination may be outside the possession. H&r block military However, the compensation she receives for installing the software (personal services) outside of American Samoa is not effectively connected with the conduct of her business in the possession—the income is sourced where she performs the services. H&r block military Prev  Up  Next   Home   More Online Publications