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1040 ez free Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. 1040 ez free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez free Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. 1040 ez free It explains the tax law in plain language so it will be easier to understand. 1040 ez free However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 1040 ez free Note. 1040 ez free This publication is not revised on an annual basis. 1040 ez free To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. 1040 ez free irs. 1040 ez free gov/formspubs. 1040 ez free Comments and suggestions. 1040 ez free   We welcome your comments about this publication and your suggestions for future editions. 1040 ez free   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040 ez free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez free   You can email us at *taxforms@irs. 1040 ez free gov (The asterisk must be included in the address). 1040 ez free Please put “Publications Comment” on the subject line. 1040 ez free You can also send us comments at www. 1040 ez free irs. 1040 ez free gov/formspubs/. 1040 ez free Select “Comment on Tax Forms and Publications” under “Information about. 1040 ez free ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez free Tax questions. 1040 ez free   If you have a tax question, visit IRS. 1040 ez free gov or call 1-800-829-1040. 1040 ez free We cannot answer tax questions at either of the addresses listed above. 1040 ez free Ordering forms and publications. 1040 ez free   Visit www. 1040 ez free irs. 1040 ez free gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. 1040 ez free Additional forms. 1040 ez free   A list of other forms and statements that a corporation may need to file is included at the end of this publication. 1040 ez free Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications
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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Enid  601 S. Harding
Enid, OK 73703 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(580) 234-5417 
Lawton  2202 SW A Ave.
Lawton, OK 73501 

Monday-Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(580) 357-5492 
Oklahoma City  55 N. Robinson
Oklahoma City, OK 73102 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(405) 297-4057 
Tulsa  1645 S. 101st East Ave.
Tulsa, OK 74128 

Monday-Friday 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(918) 622-8482 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (405) 297-4055 in Oklahoma City or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
55 N. Robinson, Stop 1040-OKC
Oklahoma City, OK 73102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

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