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2011 Tax Return Form

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2011 Tax Return Form

2011 tax return form 34. 2011 tax return form   Crédito Tributario por Hijos Table of Contents Introduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV Introduction El crédito tributario por hijos es un crédito que puede reducir su impuesto hasta $1,000 por cada uno de sus hijos calificados. 2011 tax return form El crédito tributario adicional por hijos es un crédito que podría tomar en el caso de que no pueda reclamar la cantidad completa del crédito tributario por hijos. 2011 tax return form Este capítulo le explica lo siguiente: Quién es un hijo calificado. 2011 tax return form La cantidad del crédito. 2011 tax return form Cómo se puede reclamar el crédito. 2011 tax return form El crédito tributario por hijos y el crédito tributario adicional por hijos no deben confundirse con el crédito por gastos del cuidado de menores y dependientes, el cual se explica en el capítulo 32. 2011 tax return form Si no está sujeto al pago de impuestos. 2011 tax return form   Algunos créditos, tales como el crédito tributario por hijos o el crédito por gastos del cuidado de menores y dependientes, se usan para reducir el impuesto. 2011 tax return form Si la cantidad del impuesto en la línea 46 del Formulario 1040 o en la línea 28 del Formulario 1040A es cero, no calcule el crédito tributario por hijos ya que no hay impuesto que se pueda reducir. 2011 tax return form Sin embargo, podría reunir los requisitos para el crédito tributario adicional por hijos en la línea 65 (Formulario 1040) o en la línea 39 (Formulario 1040A). 2011 tax return form Useful Items - You may want to see: Publicación 972 Child Tax Credit (Crédito tributario por hijos), en inglés Formulario (e Instrucciones) Anexo 8812   (Formulario 1040A o 1040) Child Tax Credit (Crédito tributario por hijos), en inglés W-4(SP) Certificado de Exención de Retenciones del Empleado W-4 Employee's Withholding Allowance Certificate (Certificado de exención de retenciones del empleado), en inglés Hijo Calificado Un hijo calificado, para propósitos del crédito tributario por hijos, es aquél que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra o descendiente de cualquiera de ellos (por ejemplo, su nieto, nieta, sobrina o sobrino), Tenía menos de 17 años de edad al finalizar el año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013, Vivió con usted durante más de la mitad del año 2013 (vea Excepciones al tiempo vivido con usted , más adelante), Fue reclamado como dependiente en la declaración de usted, No presenta una declaración conjunta para el año (o la presenta solamente para reclamar un reembolso), y Era ciudadano, nacional o residente de los Estados Unidos. 2011 tax return form Si el hijo fue adoptado, vea Hijo adoptivo , más adelante. 2011 tax return form Para cada hijo calificado, tiene que marcar el recuadro que aparece en la línea 6c del Formulario 1040 o del Formulario 1040A. 2011 tax return form Ejemplo 1. 2011 tax return form Su hijo cumplió 17 años de edad el día 30 de diciembre del año 2013. 2011 tax return form Él es ciudadano de los Estados Unidos y usted lo declara como dependiente en la declaración de impuestos. 2011 tax return form Su hijo no es hijo calificado para el crédito tributario por hijos porque no tenía menos de 17 años de edad al finalizar el año 2013. 2011 tax return form Ejemplo 2. 2011 tax return form Su hija cumplió 8 años en el año 2013. 2011 tax return form Ella no es ciudadana de los Estados Unidos, tiene un ITIN y vivió en México durante todo el año 2013. 2011 tax return form Ella no es un hijo calificado para el crédito tributario por hijos debido a que no fue residente de los Estados Unidos en 2013. 2011 tax return form Contribuyentes que tienen determinados hijos dependientes con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). 2011 tax return form   Si está reclamando un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un hijo que identificó en su declaración de impuestos con un número de identificación personal del contribuyente (ITIN, por sus siglas en inglés), en lugar de un número de Seguro Social (SSN, por sus siglas en inglés), tiene que completar la Parte I del Anexo 8812 (Formulario 1040A o 1040). 2011 tax return form   Aun si su hijo es dependiente suyo, sólo puede reclamar un crédito tributario por hijos o un crédito tributario adicional por hijos basándose en un dependiente que sea ciudadano, nacional o residente de los Estados Unidos. 2011 tax return form Para ser tratado como residente de los Estados Unidos, un hijo normalmente tiene que cumplir el requisito de presencia sustancial. 2011 tax return form Para más información sobre el requisito de presencia sustancial, vea la Publicación 519, U. 2011 tax return form S. 2011 tax return form Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 2011 tax return form Hijo adoptivo. 2011 tax return form   A un hijo adoptivo siempre se le trata como si fuera su hijo. 2011 tax return form Un hijo adoptivo incluye un niño colocado en su hogar por una agencia autorizada, con la intención de que sea legalmente adoptado. 2011 tax return form   Si usted es ciudadano o nacional de los EE. 2011 tax return form UU. 2011 tax return form y su hijo adoptivo vivió con usted como integrante de su unidad familiar durante todo el año en 2013, dicho hijo cumple el requisito (7), anteriormente, para ser un hijo calificado para propósitos del crédito tributario por hijos. 2011 tax return form Excepciones al tiempo vivido con usted. 2011 tax return form   Se considera que un hijo vivió con usted más de la mitad del año 2013 si nació o murió en el año 2013, y su hogar (el de usted) fue el hogar del hijo más de la mitad del tiempo en el cual estuvo vivo. 2011 tax return form Las ausencias temporales por usted o su hijo debidas a circunstancias especiales, tales como las ausencias por educación, vacaciones, negocios, atención médica, servicio militar o estancia en un centro de detención para delincuentes juveniles cuentan como tiempo que el hijo vivió con usted. 2011 tax return form   También hay excepciones para hijos secuestrados e hijos de padres divorciados o separados. 2011 tax return form Para detalles, vea Requisito de Residencia , en el capítulo 3. 2011 tax return form Hijo calificado de más de una persona. 2011 tax return form   Se aplica una regla especial si su hijo calificado es el hijo calificado de más de una persona. 2011 tax return form Para detalles, vea Requisito Especial para el Hijo Calificado de Más de una Persona , en el capítulo 3. 2011 tax return form Cantidad de Crédito La cantidad máxima de crédito que puede reclamar es $1,000 por cada hijo calificado. 2011 tax return form Límites del Crédito Usted tiene que reducir su crédito tributario por hijos si la condición (1) o la condición (2) le corresponde: La cantidad de la línea 46 (Formulario 1040) o de la línea 28 (Formulario 1040A) es menor que el crédito. 2011 tax return form Si esta cantidad es cero, no puede reclamar este crédito porque no hay impuesto que se pueda reducir. 2011 tax return form Sin embargo, es posible que pueda tomar el crédito tributario adicional por hijos. 2011 tax return form Vea Crédito Tributario Adicional por Hijos , más adelante. 2011 tax return form Su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es mayor que la cantidad que se indica a continuación para su estado civil para efectos de la declaración. 2011 tax return form Casados que presentan una declaración conjunta: $110,000. 2011 tax return form Soltero, cabeza de familia o viudo que reúne los requisitos: $75,000. 2011 tax return form Casados que presentan la declaración por separado: $55,000. 2011 tax return form Ingresos brutos ajustados modificados. 2011 tax return form   Para propósitos del crédito tributario por hijos, su ingreso bruto ajustado (AGI, por sus siglas en inglés) modificado es su ingreso bruto ajustado más las cantidades siguientes que puedan ser aplicables en su caso: Toda cantidad excluida del ingreso debido a la exclusión de ingresos de fuentes de  Puerto Rico. 2011 tax return form En la línea de puntos directamente al lado de la línea 38 del Formulario 1040, anote la cantidad excluida e indentifíquela como “ EPRI. 2011 tax return form ” Además, adjunte una copia de todo Formulario 499R-2/W-2PR a su declaración. 2011 tax return form Toda cantidad de las líneas 45 ó 50 del Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero), en inglés. 2011 tax return form Toda cantidad de la línea 18 del Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), en inglés. 2011 tax return form Toda cantidad de la línea 15 del Formulario 4563, Exclusion of Income for Bona Fide Residents of American Samoa (Exclusión del ingreso para residentes bona fide de la Samoa Estadounidense), en inglés. 2011 tax return form   Si no tiene ninguna de las cantidades mencionadas anteriormente, su ingreso bruto ajustado modificado es igual a su ingreso bruto ajustado. 2011 tax return form Ingreso bruto ajustado. 2011 tax return form   El ingreso bruto ajustado (AGI, por sus siglas en inglés) es la cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A. 2011 tax return form Cómo Reclamar el Crédito Para reclamar el crédito tributario por hijos, tiene que presentar el Formulario 1040 o el Formulario 1040A. 2011 tax return form No puede reclamar el crédito tributario por hijos en el Formulario 1040EZ. 2011 tax return form Tiene que proveer el nombre y número de identificación (normalmente el número de Seguro Social) de cada hijo calificado en su declaración de impuestos. 2011 tax return form Si reclama el crédito tributario por hijos con un hijo identificado por un ITIN, usted también tiene que presentar el Anexo 8812. 2011 tax return form Para calcular el crédito, primero revise la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos), en las Instrucciones para el Formulario 1040 o el Formulario 1040A. 2011 tax return form Si se le indica que consulte la Publicación 972, Child Tax Credit (Crédito tributario por hijos), en inglés, no puede utilizar la Hoja de trabajo de las instrucciones en la declaración de impuestos; en su lugar, usted tiene que utilizar la Publicación 972, en inglés, para calcular el crédito. 2011 tax return form Si no se le indica que utilice la Publicación 972, puede usar la Hoja de trabajo del crédito tributario por hijos, que se encuentra en las Instrucciones para el Formulario 1040 o las Instrucciones para el Formulario 1040A o la Publicación 972, todas en inglés, para calcular el crédito. 2011 tax return form Crédito Tributario Adicional por Hijos Este crédito es para determinadas personas que reciban menos de la cantidad total del crédito tributario por hijos. 2011 tax return form El crédito tributario adicional por hijos puede darle un reembolso aunque no adeude ningún impuesto. 2011 tax return form Cómo se reclama el crédito tributario adicional por hijos. 2011 tax return form   Para reclamar el crédito tributario adicional por hijos, siga los pasos que aparecen a continuación: Asegúrese de haber calculado la cantidad, si existe, de su crédito tributario por hijos. 2011 tax return form Vea anteriormente el tema titulado Cómo Reclamar el Crédito . 2011 tax return form Use las Partes II a la IV del Anexo 8812 para determinar si puede reclamar el crédito tributario adicional por hijos si usted contestó “Yes” (Sí) en la línea 9 ó 10 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en las Instrucciones para el Formulario 1040 o en las Instrucciones para el Formulario 1040A, o en la línea 13 de la Child Tax Credit Worksheet (Hoja de trabajo del crédito tributario por hijos) en la Publicación 972, todas en inglés. 2011 tax return form Si tiene un crédito tributario adicional por hijos en la línea 13 del Anexo 8812, anótelo en la línea 65 del Formulario 1040 o en la línea 39 del Formulario 1040A. 2011 tax return form Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040) El Anexo 8812 tiene cuatro partes, pero se puede considerar como que consta de dos secciones. 2011 tax return form La Parte I es independiente de las Partes II a la IV. 2011 tax return form Si todos sus hijos tienen números de Seguro Social o números de identificación del contribuyente para adopción del IRS(ATIN, por sus siglas en inglés),y usted no reclama el crédito tributario adicional por hijos, no necesita completar ni adjuntar el Anexo 8812 a su declaración de impuestos. 2011 tax return form Parte I Usted sólo necesitará completar la Parte I si está reclamando el crédito tributario por hijos para un hijo que aparece identificado con un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés). 2011 tax return form Si todos los hijos por los cuales usted marcó la casilla en la columna 4 de la línea 6c de su Formulario 1040 o Formulario 1040A tienen números de Seguro Social (SSN, por sus siglas en inglés) o números de identificación del contribuyente para adopción del IRS (ATIN, por sus siglas en inglés), no tiene que completar la Parte I del Anexo 8812. 2011 tax return form Partes II a IV Las Partes II a la IV le ayudan a calcular el crédito adicional por hijos que le corresponde a usted. 2011 tax return form Por lo general, deberá completar las Partes II a la IV únicamente si se le indica luego de que completa la Hoja de trabajo del crédito tributario por hijos que aparece en las instrucciones de su declaración de impuestos o en la Publicación 972. 2011 tax return form Vea Cómo se reclama el crédito tributario adicional por hijos , anteriormente. 2011 tax return form Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Return Form

2011 tax return form 18. 2011 tax return form   Alimony Table of Contents IntroductionSpouse or former spouse. 2011 tax return form Divorce or separation instrument. 2011 tax return form Useful Items - You may want to see: General RulesMortgage payments. 2011 tax return form Taxes and insurance. 2011 tax return form Other payments to a third party. 2011 tax return form Instruments Executed After 1984Payments to a third party. 2011 tax return form Exception. 2011 tax return form Substitute payments. 2011 tax return form Specifically designated as child support. 2011 tax return form Contingency relating to your child. 2011 tax return form Clearly associated with a contingency. 2011 tax return 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. 2011 tax return form It covers the following topics. 2011 tax return form What payments are alimony. 2011 tax return form What payments are not alimony, such as child support. 2011 tax return form How to deduct alimony you paid. 2011 tax return form How to report alimony you received as income. 2011 tax return form Whether you must recapture the tax benefits of alimony. 2011 tax return form Recapture means adding back in your income all or part of a deduction you took in a prior year. 2011 tax return form Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2011 tax return form It does not include voluntary payments that are not made under a divorce or separation instrument. 2011 tax return form Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2011 tax return 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. 2011 tax return form To be alimony, a payment must meet certain requirements. 2011 tax return form Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2011 tax return form This chapter discusses the rules for payments under instruments executed after 1984. 2011 tax return form If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 2011 tax return form That was the last year the information on pre-1985 instruments was included in Publication 504. 2011 tax return form Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 2011 tax return form Definitions. 2011 tax return form   The following definitions apply throughout this chapter. 2011 tax return form Spouse or former spouse. 2011 tax return form   Unless otherwise stated, the term “spouse” includes former spouse. 2011 tax return form Divorce or separation instrument. 2011 tax return 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. 2011 tax return 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). 2011 tax return 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. 2011 tax return form Payments not alimony. 2011 tax return form   Not all payments under a divorce or separation instrument are alimony. 2011 tax return 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. 2011 tax return form Payments to a third party. 2011 tax return 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. 2011 tax return form These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2011 tax return form ), taxes, tuition, etc. 2011 tax return form The payments are treated as received by your spouse and then paid to the third party. 2011 tax return form Life insurance premiums. 2011 tax return 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. 2011 tax return form Payments for jointly-owned home. 2011 tax return 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. 2011 tax return form Mortgage payments. 2011 tax return 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. 2011 tax return 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. 2011 tax return form Your spouse must report one-half of the payments as alimony received. 2011 tax return 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. 2011 tax return form Taxes and insurance. 2011 tax return 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. 2011 tax return form Your spouse must report one-half of these payments as alimony received. 2011 tax return 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. 2011 tax return form    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 2011 tax return form But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 2011 tax return form Other payments to a third party. 2011 tax return form   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 2011 tax return form Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2011 tax return form Exception for instruments executed before 1985. 2011 tax return form   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2011 tax return form A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2011 tax return 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. 2011 tax return form   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 2011 tax return form irs. 2011 tax return form gov/pub504. 2011 tax return form Example 1. 2011 tax return form In November 1984, you and your former spouse executed a written separation agreement. 2011 tax return form In February 1985, a decree of divorce was substituted for the written separation agreement. 2011 tax return form The decree of divorce did not change the terms for the alimony you pay your former spouse. 2011 tax return form The decree of divorce is treated as executed before 1985. 2011 tax return form Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2011 tax return form Example 2. 2011 tax return form Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 2011 tax return form In this example, the decree of divorce is not treated as executed before 1985. 2011 tax return form The alimony payments are subject to the rules for payments under instruments executed after 1984. 2011 tax return form Alimony requirements. 2011 tax return 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. 2011 tax return form The payment is in cash. 2011 tax return form The instrument does not designate the payment as not alimony. 2011 tax return form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 tax return form There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2011 tax return form The payment is not treated as child support. 2011 tax return form Each of these requirements is discussed below. 2011 tax return form Cash payment requirement. 2011 tax return form   Only cash payments, including checks and money orders, qualify as alimony. 2011 tax return form The following do not qualify as alimony. 2011 tax return form Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2011 tax return form Execution of a debt instrument by the payer. 2011 tax return form The use of the payer's property. 2011 tax return form Payments to a third party. 2011 tax return form   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2011 tax return form See Payments to a third party under General Rules, earlier. 2011 tax return 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. 2011 tax return form The payments are in lieu of payments of alimony directly to your spouse. 2011 tax return form The written request states that both spouses intend the payments to be treated as alimony. 2011 tax return form You receive the written request from your spouse before you file your return for the year you made the payments. 2011 tax return form Payments designated as not alimony. 2011 tax return form   You and your spouse can designate that otherwise qualifying payments are not alimony. 2011 tax return 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. 2011 tax return 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). 2011 tax return form If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2011 tax return 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. 2011 tax return form The copy must be attached each year the designation applies. 2011 tax return form Spouses cannot be members of the same household. 2011 tax return 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. 2011 tax return form A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2011 tax return 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. 2011 tax return form Exception. 2011 tax return 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. 2011 tax return form Table 18-1. 2011 tax return 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. 2011 tax return form Payments are not required by a divorce or separation instrument. 2011 tax return form Payer and recipient spouse do not file a joint return with each other. 2011 tax return form Payer and recipient spouse file a joint return with each other. 2011 tax return form Payment is in cash (including checks or money orders). 2011 tax return form Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 2011 tax return form Payment is not designated in the instrument as not alimony. 2011 tax return form Payment is designated in the instrument as not alimony. 2011 tax return form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 2011 tax return form Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 2011 tax return form Payments are not required after death of the recipient spouse. 2011 tax return form Payments are required after death of the recipient spouse. 2011 tax return form Payment is not treated as child support. 2011 tax return form Payment is treated as child support. 2011 tax return form These payments are deductible by the payer and includible in income by the recipient. 2011 tax return form These payments are neither deductible by the payer nor includible in income by the recipient. 2011 tax return form Liability for payments after death of recipient spouse. 2011 tax return 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. 2011 tax return form If all of the payments would continue, then none of the payments made before or after the death are alimony. 2011 tax return 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. 2011 tax return form Example. 2011 tax return form You must pay your former spouse $10,000 in cash each year for 10 years. 2011 tax return form Your divorce decree states that the payments will end upon your former spouse's death. 2011 tax return form You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 2011 tax return form The death of your spouse would not terminate these payments under state law. 2011 tax return form The $10,000 annual payments may qualify as alimony. 2011 tax return form The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 2011 tax return form Substitute payments. 2011 tax return 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. 2011 tax return 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. 2011 tax return form Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 2011 tax return form Example 1. 2011 tax return form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 tax return form The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 2011 tax return form Your former spouse has custody of your minor children. 2011 tax return 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. 2011 tax return form The trust income and corpus (principal) are to be used for your children's benefit. 2011 tax return 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. 2011 tax return form Of each of the $30,000 annual payments, $10,000 is not alimony. 2011 tax return form Example 2. 2011 tax return form Under your divorce decree, you must pay your former spouse $30,000 annually. 2011 tax return form The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 2011 tax return 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. 2011 tax return 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). 2011 tax return 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. 2011 tax return form None of the annual payments are alimony. 2011 tax return 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. 2011 tax return form Child support. 2011 tax return 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. 2011 tax return form The amount of child support may vary over time. 2011 tax return form Child support payments are not deductible by the payer and are not taxable to the recipient. 2011 tax return form Specifically designated as child support. 2011 tax return 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. 2011 tax return form A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 2011 tax return form Contingency relating to your child. 2011 tax return form   A contingency relates to your child if it depends on any event relating to that child. 2011 tax return form It does not matter whether the event is certain or likely to occur. 2011 tax return 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. 2011 tax return form Clearly associated with a contingency. 2011 tax return 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. 2011 tax return 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. 2011 tax return 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. 2011 tax return form This certain age must be the same for each child, but need not be a whole number of years. 2011 tax return form In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 2011 tax return form   Either you or the IRS can overcome the presumption in the two situations above. 2011 tax return 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. 2011 tax return 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. 2011 tax return form How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 2011 tax return form You must file Form 1040. 2011 tax return form You cannot use Form 1040A or Form 1040EZ. 2011 tax return form Enter the amount of alimony you paid on Form 1040, line 31a. 2011 tax return form In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 2011 tax return form If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2011 tax return form Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2011 tax return form Enter your total payments on line 31a. 2011 tax return form You must provide your spouse's SSN or ITIN. 2011 tax return form If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 2011 tax return form For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 2011 tax return form How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 2011 tax return form You cannot use Form 1040A or Form 1040EZ. 2011 tax return form You must give the person who paid the alimony your SSN or ITIN. 2011 tax return form If you do not, you may have to pay a $50 penalty. 2011 tax return form Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 2011 tax return 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. 2011 tax return form Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 2011 tax return 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. 2011 tax return form Do not include any time in which payments were being made under temporary support orders. 2011 tax return form The second and third years are the next 2 calendar years, whether or not payments are made during those years. 2011 tax return 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. 2011 tax return form When to apply the recapture rule. 2011 tax return 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. 2011 tax return form   When you figure a decrease in alimony, do not include the following amounts. 2011 tax return form Payments made under a temporary support order. 2011 tax return 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. 2011 tax return 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. 2011 tax return form Figuring the recapture. 2011 tax return form   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 2011 tax return form Including the recapture in income. 2011 tax return form   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 2011 tax return form Cross out “received” and enter “recapture. 2011 tax return form ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 2011 tax return form Deducting the recapture. 2011 tax return form   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 2011 tax return form Cross out “paid” and enter “recapture. 2011 tax return form ” In the space provided, enter your spouse's SSN or ITIN. 2011 tax return form Prev  Up  Next   Home   More Online Publications