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E File State Taxes Only For Free

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E File State Taxes Only For Free

E file state taxes only for free 18. E file state taxes only for free   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. E file state taxes only for free Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. E file state taxes only for free                 Name, address, and employer identification number of seller in subsequent sale             2. E file state taxes only for free                 Name, address, and employer identification number of the buyer in subsequent sale             3. E file state taxes only for free         Date and location of subsequent sale             4. E file state taxes only for free         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. E file state taxes only for free       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. E file state taxes only for free                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. E file state taxes only for free                     First Taxpayer's name, address and employer identification number     2. E file state taxes only for free                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. E file state taxes only for free           Date and location of removal, entry, or sale       4. E file state taxes only for free           Volume and type of taxable fuel removed, entered or sold     5. E file state taxes only for free Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. E file state taxes only for free           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. E file state taxes only for free       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. E file state taxes only for free             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. E file state taxes only for free                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. E file state taxes only for free )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. E file state taxes only for free       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. E file state taxes only for free Invoice or delivery ticket number       2. E file state taxes only for free (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. E file state taxes only for free Effective date       2. E file state taxes only for free Expiration date       (period not to exceed 1 year after the effective date)       3. E file state taxes only for free Type (or types) of gasoline blendstocks     4. E file state taxes only for free Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. E file state taxes only for free         Buyer will provide a new certificate to the seller if any information in this certificate changes. E file state taxes only for free       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. E file state taxes only for free 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. E file state taxes only for free       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. E file state taxes only for free       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. E file state taxes only for free     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. E file state taxes only for free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. E file state taxes only for free )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . E file state taxes only for free Buyer's registration has not been revoked     or suspended. E file state taxes only for free         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. E file state taxes only for free                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. E file state taxes only for free A single purchase on invoice or delivery ticket number . E file state taxes only for free                 2. E file state taxes only for free All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . E file state taxes only for free If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. E file state taxes only for free                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. E file state taxes only for free                 Buyer will provide a new certificate to the seller if any information in this certificate changes. E file state taxes only for free                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. E file state taxes only for free                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. E file state taxes only for free )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. E file state taxes only for free       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. E file state taxes only for free Invoice or delivery ticket number       2. E file state taxes only for free (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. E file state taxes only for free Effective date         2. E file state taxes only for free Expiration date         (period not to exceed 1 year after the effective date)         3. E file state taxes only for free Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. E file state taxes only for free       Buyer will provide a new certificate to the seller if any information in this certificate changes. E file state taxes only for free       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. E file state taxes only for free       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. E file state taxes only for free     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. E file state taxes only for free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. E file state taxes only for free )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). E file state taxes only for free       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. E file state taxes only for free Buyer's registration has not been suspended or revoked by the Internal Revenue Service. E file state taxes only for free       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. E file state taxes only for free Invoice or delivery ticket number       2. E file state taxes only for free Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. E file state taxes only for free Effective date       2. E file state taxes only for free Expiration date (period not to exceed 1 year after the effective date)       3. E file state taxes only for free Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. E file state taxes only for free       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. E file state taxes only for free       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. E file state taxes only for free       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. E file state taxes only for free     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. E file state taxes only for free     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. E file state taxes only for free       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. E file state taxes only for free )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. E file state taxes only for free The kerosene to which this waiver relates is purchased for — (check one):       1. E file state taxes only for free □ Use on a farm for farming purposes,       2. E file state taxes only for free □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. E file state taxes only for free □ Use in certain helicopter and fixed-wing air ambulance uses,       4. E file state taxes only for free □ The exclusive use of a qualified blood collector organization,       5. E file state taxes only for free □ The exclusive use of a nonprofit educational organization,       6. E file state taxes only for free □ Use in an aircraft owned by an aircraft museum,       7. E file state taxes only for free □ Use in military aircraft, or       8. E file state taxes only for free □ Use in commercial aviation (other than foreign trade). E file state taxes only for free     B. E file state taxes only for free This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. E file state taxes only for free Invoice or delivery ticket number           2. E file state taxes only for free Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. E file state taxes only for free Effective date           2. E file state taxes only for free Expiration date (period not to exceed 1 year after the effective date)           3. E file state taxes only for free Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. E file state taxes only for free       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. E file state taxes only for free       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. E file state taxes only for free       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. E file state taxes only for free       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. E file state taxes only for free )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. E file state taxes only for free       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. E file state taxes only for free Invoice or delivery ticket number       2. E file state taxes only for free Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. E file state taxes only for free Effective date       2. E file state taxes only for free Expiration date (period not to exceed 1 year after the effective date)       3. E file state taxes only for free Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. E file state taxes only for free       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. E file state taxes only for free       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. E file state taxes only for free       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. E file state taxes only for free )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. E file state taxes only for free       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. E file state taxes only for free Invoice or delivery ticket number       2. E file state taxes only for free Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. E file state taxes only for free Effective date       2. E file state taxes only for free Expiration date (period not to exceed 1 year after the effective date)       3. E file state taxes only for free Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. E file state taxes only for free       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. E file state taxes only for free       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. E file state taxes only for free       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. E file state taxes only for free       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. E file state taxes only for free )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. E file state taxes only for free             Producer's name, address, and employer identification number (EIN)   2. E file state taxes only for free             Name, address, and EIN of person buying the biodiesel from Producer   3. E file state taxes only for free       Date and location of sale to buyer   4. E file state taxes only for free This certificate applies to gallons of biodiesel. E file state taxes only for free   5. E file state taxes only for free Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. E file state taxes only for free             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. E file state taxes only for free Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). E file state taxes only for free       Producer is registered as a biodiesel producer with registration number . E file state taxes only for free  Producer's registration has not been suspended or revoked by the Internal Revenue Service. E file state taxes only for free       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. E file state taxes only for free S. E file state taxes only for free C. E file state taxes only for free 7545). E file state taxes only for free       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. E file state taxes only for free )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. E file state taxes only for free Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. E file state taxes only for free     B. E file state taxes only for free This certificate applies to the following (complete as applicable):       1. E file state taxes only for free   If this is a single purchase certificate, check here □ and enter:           a. E file state taxes only for free Invoice or delivery ticket number           b. E file state taxes only for free Number of gallons       2. E file state taxes only for free   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. E file state taxes only for free Effective date           b. E file state taxes only for free Expiration date   (period not to exceed 1 year after effective date)           c. E file state taxes only for free Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. E file state taxes only for free     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. E file state taxes only for free     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. E file state taxes only for free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. E file state taxes only for free )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. E file state taxes only for free The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. E file state taxes only for free     B. E file state taxes only for free This certificate applies to the following (complete as applicable):       1. E file state taxes only for free   If this is a single purchase certificate, check here □ and enter:           a. E file state taxes only for free Invoice or delivery ticket number           b. E file state taxes only for free Number of gallons       2. E file state taxes only for free   This is a certificate covering all purchases under a specified account or order number:           a. E file state taxes only for free Effective date           b. E file state taxes only for free Expiration date   (period not to exceed 1 year after effective date)           c. E file state taxes only for free Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. E file state taxes only for free     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. E file state taxes only for free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. E file state taxes only for free )               Name, Address, and Employer Identification Number of Credit Card Issuer. E file state taxes only for free     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. E file state taxes only for free Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. E file state taxes only for free Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. E file state taxes only for free     C. E file state taxes only for free This certificate applies to all purchases made with the credit card identified below during the period specified:           a. E file state taxes only for free Effective date of certificate           b. E file state taxes only for free Expiration date of certificate   (period not to exceed 2 years after effective date)           c. E file state taxes only for free Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. E file state taxes only for free     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. E file state taxes only for free     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. E file state taxes only for free     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. E file state taxes only for free )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. E file state taxes only for free                   Reseller's name, address, and employer identification number (EIN)   2. E file state taxes only for free                   Name, address, and EIN of Reseller's buyer   3. E file state taxes only for free       Date and location of sale to buyer   4. E file state taxes only for free Volume of biodiesel sold   5. E file state taxes only for free Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. E file state taxes only for free       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. E file state taxes only for free       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. E file state taxes only for free           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The E File State Taxes Only For Free

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