Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

H And R Block Com

Free Tax Prep1040 Ez Form OnlineHow To File An Amended Return For 20132011 1040 FormsIrs E File Form 4868Irs Form 1040nrHow To File Your State Taxes Online For FreeIrs Tax Forms 1040ez1040 FormTax Preparation1040a Tax TableAmend Federal Return1040a FormFree Taxes OnlineForgot To File Taxes 20121040ezfileHow To Amend 2011 Tax Return TurbotaxHnrblock Free Tax FormForm 1040Filing Amended Tax Return 2010Www Taxes Hrblock ComHow To File Amended ReturnHrblockFree Tax FilingHow To File An Amended Tax Return For 20112008 1040xTurbotax Free For MilitaryIrs 1040 Ez InstructionsH R Block TaxesFederal Income Tax Forms 20102010 1040ez Tax FormHow To Amend A Tax Return 2012How Can I File My 2011 Tax Return2011 Income Tax FormTurbotax For MilitaryMy Free TaxesFilling Out 1040x OnlineFile 1040ezFile Online Tax Extension For Free1040ez Online

H And R Block Com

H and r block com Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. H and r block com Please click the link to view the image. H and r block com Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
Español

Home Hazards

Learn more about radon, asbestos, carbon monoxide, mold, and other home hazards.

The H And R Block Com

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