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File 2011 Taxes Online Free

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File 2011 Taxes Online Free

File 2011 taxes online free 5. File 2011 taxes online free   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. File 2011 taxes online free This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. File 2011 taxes online free For most ministers and church employees, the limit on annual additions is figured without any changes. File 2011 taxes online free This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. File 2011 taxes online free Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. File 2011 taxes online free This chapter will explain the alternative limit and the changes. File 2011 taxes online free Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. File 2011 taxes online free Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. File 2011 taxes online free Total contributions over your lifetime under this choice cannot be more than $40,000. File 2011 taxes online free Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. File 2011 taxes online free They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. File 2011 taxes online free Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. File 2011 taxes online free Foreign missionary. File 2011 taxes online free   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. File 2011 taxes online free   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. File 2011 taxes online free   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. File 2011 taxes online free You are an employee of a church or convention or association of churches. File 2011 taxes online free You are performing services for the church outside the United States. File 2011 taxes online free Self-employed minister. File 2011 taxes online free   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. File 2011 taxes online free Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. File 2011 taxes online free Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. File 2011 taxes online free Church employees. File 2011 taxes online free   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. File 2011 taxes online free Self-employed minister. File 2011 taxes online free   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. File 2011 taxes online free Prev  Up  Next   Home   More Online Publications
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Understanding Your CP297C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How can I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP297C, Page 1

Notice CP297C, Page 2

Notice CP297C, Page 3

Notice CP297C, Page 4

Notice CP297C, Page 5

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 27-Jan-2014

The File 2011 Taxes Online Free

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