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Irs Gov 1040x Form

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Irs Gov 1040x Form

Irs gov 1040x form Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Irs gov 1040x form Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Irs gov 1040x form Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Irs gov 1040x form Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Irs gov 1040x form Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Irs gov 1040x form R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Irs gov 1040x form Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Irs gov 1040x form Request for transcript, Request for transcript of tax return. Irs gov 1040x form Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs gov 1040x form Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Irs gov 1040x form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Irs Gov 1040x Form

Irs gov 1040x form 18. Irs gov 1040x form   Alimony Table of Contents IntroductionSpouse or former spouse. Irs gov 1040x form Divorce or separation instrument. Irs gov 1040x form Useful Items - You may want to see: General RulesMortgage payments. Irs gov 1040x form Taxes and insurance. Irs gov 1040x form Other payments to a third party. Irs gov 1040x form Instruments Executed After 1984Payments to a third party. Irs gov 1040x form Exception. Irs gov 1040x form Substitute payments. Irs gov 1040x form Specifically designated as child support. Irs gov 1040x form Contingency relating to your child. Irs gov 1040x form Clearly associated with a contingency. Irs gov 1040x form How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Irs gov 1040x form It covers the following topics. Irs gov 1040x form What payments are alimony. Irs gov 1040x form What payments are not alimony, such as child support. Irs gov 1040x form How to deduct alimony you paid. Irs gov 1040x form How to report alimony you received as income. Irs gov 1040x form Whether you must recapture the tax benefits of alimony. Irs gov 1040x form Recapture means adding back in your income all or part of a deduction you took in a prior year. Irs gov 1040x form Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Irs gov 1040x form It does not include voluntary payments that are not made under a divorce or separation instrument. Irs gov 1040x form Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Irs gov 1040x form Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Irs gov 1040x form To be alimony, a payment must meet certain requirements. Irs gov 1040x form Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Irs gov 1040x form This chapter discusses the rules for payments under instruments executed after 1984. Irs gov 1040x form If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Irs gov 1040x form That was the last year the information on pre-1985 instruments was included in Publication 504. Irs gov 1040x form Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Irs gov 1040x form Definitions. Irs gov 1040x form   The following definitions apply throughout this chapter. Irs gov 1040x form Spouse or former spouse. Irs gov 1040x form   Unless otherwise stated, the term “spouse” includes former spouse. Irs gov 1040x form Divorce or separation instrument. Irs gov 1040x form   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. Irs gov 1040x form 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). Irs gov 1040x form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Irs gov 1040x form Payments not alimony. Irs gov 1040x form   Not all payments under a divorce or separation instrument are alimony. Irs gov 1040x form Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Irs gov 1040x form Payments to a third party. Irs gov 1040x form   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. Irs gov 1040x form These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Irs gov 1040x form ), taxes, tuition, etc. Irs gov 1040x form The payments are treated as received by your spouse and then paid to the third party. Irs gov 1040x form Life insurance premiums. Irs gov 1040x form   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. Irs gov 1040x form Payments for jointly-owned home. Irs gov 1040x form   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Irs gov 1040x form Mortgage payments. Irs gov 1040x form   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Irs gov 1040x form If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Irs gov 1040x form Your spouse must report one-half of the payments as alimony received. Irs gov 1040x form If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Irs gov 1040x form Taxes and insurance. Irs gov 1040x form   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Irs gov 1040x form Your spouse must report one-half of these payments as alimony received. Irs gov 1040x form If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Irs gov 1040x form    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Irs gov 1040x form But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Irs gov 1040x form Other payments to a third party. Irs gov 1040x form   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Irs gov 1040x form Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Irs gov 1040x form Exception for instruments executed before 1985. Irs gov 1040x form   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Irs gov 1040x form A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Irs gov 1040x form 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. Irs gov 1040x form   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Irs gov 1040x form irs. Irs gov 1040x form gov/pub504. Irs gov 1040x form Example 1. Irs gov 1040x form In November 1984, you and your former spouse executed a written separation agreement. Irs gov 1040x form In February 1985, a decree of divorce was substituted for the written separation agreement. Irs gov 1040x form The decree of divorce did not change the terms for the alimony you pay your former spouse. Irs gov 1040x form The decree of divorce is treated as executed before 1985. Irs gov 1040x form Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Irs gov 1040x form Example 2. Irs gov 1040x form Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Irs gov 1040x form In this example, the decree of divorce is not treated as executed before 1985. Irs gov 1040x form The alimony payments are subject to the rules for payments under instruments executed after 1984. Irs gov 1040x form Alimony requirements. Irs gov 1040x form   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. Irs gov 1040x form The payment is in cash. Irs gov 1040x form The instrument does not designate the payment as not alimony. Irs gov 1040x form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs gov 1040x form There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Irs gov 1040x form The payment is not treated as child support. Irs gov 1040x form Each of these requirements is discussed below. Irs gov 1040x form Cash payment requirement. Irs gov 1040x form   Only cash payments, including checks and money orders, qualify as alimony. Irs gov 1040x form The following do not qualify as alimony. Irs gov 1040x form Transfers of services or property (including a debt instrument of a third party or an annuity contract). Irs gov 1040x form Execution of a debt instrument by the payer. Irs gov 1040x form The use of the payer's property. Irs gov 1040x form Payments to a third party. Irs gov 1040x form   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Irs gov 1040x form See Payments to a third party under General Rules, earlier. Irs gov 1040x form   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. Irs gov 1040x form The payments are in lieu of payments of alimony directly to your spouse. Irs gov 1040x form The written request states that both spouses intend the payments to be treated as alimony. Irs gov 1040x form You receive the written request from your spouse before you file your return for the year you made the payments. Irs gov 1040x form Payments designated as not alimony. Irs gov 1040x form   You and your spouse can designate that otherwise qualifying payments are not alimony. Irs gov 1040x form 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. Irs gov 1040x form 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). Irs gov 1040x form If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Irs gov 1040x form   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. Irs gov 1040x form The copy must be attached each year the designation applies. Irs gov 1040x form Spouses cannot be members of the same household. Irs gov 1040x form    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. Irs gov 1040x form A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Irs gov 1040x form   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. Irs gov 1040x form Exception. Irs gov 1040x form   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. Irs gov 1040x form Table 18-1. Irs gov 1040x form Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Irs gov 1040x form Payments are not required by a divorce or separation instrument. Irs gov 1040x form Payer and recipient spouse do not file a joint return with each other. Irs gov 1040x form Payer and recipient spouse file a joint return with each other. Irs gov 1040x form Payment is in cash (including checks or money orders). Irs gov 1040x form Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Irs gov 1040x form Payment is not designated in the instrument as not alimony. Irs gov 1040x form Payment is designated in the instrument as not alimony. Irs gov 1040x form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs gov 1040x form Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Irs gov 1040x form Payments are not required after death of the recipient spouse. Irs gov 1040x form Payments are required after death of the recipient spouse. Irs gov 1040x form Payment is not treated as child support. Irs gov 1040x form Payment is treated as child support. Irs gov 1040x form These payments are deductible by the payer and includible in income by the recipient. Irs gov 1040x form These payments are neither deductible by the payer nor includible in income by the recipient. Irs gov 1040x form Liability for payments after death of recipient spouse. Irs gov 1040x form   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. Irs gov 1040x form If all of the payments would continue, then none of the payments made before or after the death are alimony. Irs gov 1040x form   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Irs gov 1040x form Example. Irs gov 1040x form You must pay your former spouse $10,000 in cash each year for 10 years. Irs gov 1040x form Your divorce decree states that the payments will end upon your former spouse's death. Irs gov 1040x form You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Irs gov 1040x form The death of your spouse would not terminate these payments under state law. Irs gov 1040x form The $10,000 annual payments may qualify as alimony. Irs gov 1040x form The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Irs gov 1040x form Substitute payments. Irs gov 1040x form   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Irs gov 1040x form To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Irs gov 1040x form Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Irs gov 1040x form Example 1. Irs gov 1040x form Under your divorce decree, you must pay your former spouse $30,000 annually. Irs gov 1040x form The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Irs gov 1040x form Your former spouse has custody of your minor children. Irs gov 1040x form The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Irs gov 1040x form The trust income and corpus (principal) are to be used for your children's benefit. Irs gov 1040x form These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Irs gov 1040x form Of each of the $30,000 annual payments, $10,000 is not alimony. Irs gov 1040x form Example 2. Irs gov 1040x form Under your divorce decree, you must pay your former spouse $30,000 annually. Irs gov 1040x form The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Irs gov 1040x form The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Irs gov 1040x form For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Irs gov 1040x form These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Irs gov 1040x form None of the annual payments are alimony. Irs gov 1040x form The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Irs gov 1040x form Child support. Irs gov 1040x form   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Irs gov 1040x form The amount of child support may vary over time. Irs gov 1040x form Child support payments are not deductible by the payer and are not taxable to the recipient. Irs gov 1040x form Specifically designated as child support. Irs gov 1040x form   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Irs gov 1040x form A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Irs gov 1040x form Contingency relating to your child. Irs gov 1040x form   A contingency relates to your child if it depends on any event relating to that child. Irs gov 1040x form It does not matter whether the event is certain or likely to occur. Irs gov 1040x form Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Irs gov 1040x form Clearly associated with a contingency. Irs gov 1040x form   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Irs gov 1040x form The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Irs gov 1040x form The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Irs gov 1040x form This certain age must be the same for each child, but need not be a whole number of years. Irs gov 1040x form In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Irs gov 1040x form   Either you or the IRS can overcome the presumption in the two situations above. Irs gov 1040x form This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Irs gov 1040x form For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Irs gov 1040x form How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Irs gov 1040x form You must file Form 1040. Irs gov 1040x form You cannot use Form 1040A or Form 1040EZ. Irs gov 1040x form Enter the amount of alimony you paid on Form 1040, line 31a. Irs gov 1040x form In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Irs gov 1040x form If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Irs gov 1040x form Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Irs gov 1040x form Enter your total payments on line 31a. Irs gov 1040x form You must provide your spouse's SSN or ITIN. Irs gov 1040x form If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Irs gov 1040x form For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Irs gov 1040x form How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Irs gov 1040x form You cannot use Form 1040A or Form 1040EZ. Irs gov 1040x form You must give the person who paid the alimony your SSN or ITIN. Irs gov 1040x form If you do not, you may have to pay a $50 penalty. Irs gov 1040x form Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Irs gov 1040x form If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Irs gov 1040x form Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Irs gov 1040x form The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Irs gov 1040x form Do not include any time in which payments were being made under temporary support orders. Irs gov 1040x form The second and third years are the next 2 calendar years, whether or not payments are made during those years. Irs gov 1040x form The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Irs gov 1040x form When to apply the recapture rule. Irs gov 1040x form   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Irs gov 1040x form   When you figure a decrease in alimony, do not include the following amounts. Irs gov 1040x form Payments made under a temporary support order. Irs gov 1040x form Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Irs gov 1040x form Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Irs gov 1040x form Figuring the recapture. Irs gov 1040x form   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Irs gov 1040x form Including the recapture in income. Irs gov 1040x form   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Irs gov 1040x form Cross out “received” and enter “recapture. Irs gov 1040x form ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Irs gov 1040x form Deducting the recapture. Irs gov 1040x form   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Irs gov 1040x form Cross out “paid” and enter “recapture. Irs gov 1040x form ” In the space provided, enter your spouse's SSN or ITIN. Irs gov 1040x form Prev  Up  Next   Home   More Online Publications