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How Do I File My 2011 Taxes Late

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How Do I File My 2011 Taxes Late

How do i file my 2011 taxes late 18. How do i file my 2011 taxes late   Alimony Table of Contents IntroductionSpouse or former spouse. How do i file my 2011 taxes late Divorce or separation instrument. How do i file my 2011 taxes late Useful Items - You may want to see: General RulesMortgage payments. How do i file my 2011 taxes late Taxes and insurance. How do i file my 2011 taxes late Other payments to a third party. How do i file my 2011 taxes late Instruments Executed After 1984Payments to a third party. How do i file my 2011 taxes late Exception. How do i file my 2011 taxes late Substitute payments. How do i file my 2011 taxes late Specifically designated as child support. How do i file my 2011 taxes late Contingency relating to your child. How do i file my 2011 taxes late Clearly associated with a contingency. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late It covers the following topics. How do i file my 2011 taxes late What payments are alimony. How do i file my 2011 taxes late What payments are not alimony, such as child support. How do i file my 2011 taxes late How to deduct alimony you paid. How do i file my 2011 taxes late How to report alimony you received as income. How do i file my 2011 taxes late Whether you must recapture the tax benefits of alimony. How do i file my 2011 taxes late Recapture means adding back in your income all or part of a deduction you took in a prior year. How do i file my 2011 taxes late Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How do i file my 2011 taxes late It does not include voluntary payments that are not made under a divorce or separation instrument. How do i file my 2011 taxes late Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late To be alimony, a payment must meet certain requirements. How do i file my 2011 taxes late Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How do i file my 2011 taxes late This chapter discusses the rules for payments under instruments executed after 1984. How do i file my 2011 taxes late If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. How do i file my 2011 taxes late That was the last year the information on pre-1985 instruments was included in Publication 504. How do i file my 2011 taxes late Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. How do i file my 2011 taxes late Definitions. How do i file my 2011 taxes late   The following definitions apply throughout this chapter. How do i file my 2011 taxes late Spouse or former spouse. How do i file my 2011 taxes late   Unless otherwise stated, the term “spouse” includes former spouse. How do i file my 2011 taxes late Divorce or separation instrument. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late 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). How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Payments not alimony. How do i file my 2011 taxes late   Not all payments under a divorce or separation instrument are alimony. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Payments to a third party. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How do i file my 2011 taxes late ), taxes, tuition, etc. How do i file my 2011 taxes late The payments are treated as received by your spouse and then paid to the third party. How do i file my 2011 taxes late Life insurance premiums. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Payments for jointly-owned home. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Mortgage payments. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. How do i file my 2011 taxes late Your spouse must report one-half of the payments as alimony received. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Taxes and insurance. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Your spouse must report one-half of these payments as alimony received. How do i file my 2011 taxes late If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. How do i file my 2011 taxes late    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. How do i file my 2011 taxes late But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. How do i file my 2011 taxes late Other payments to a third party. How do i file my 2011 taxes late   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. How do i file my 2011 taxes late Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How do i file my 2011 taxes late Exception for instruments executed before 1985. How do i file my 2011 taxes late   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How do i file my 2011 taxes late A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. How do i file my 2011 taxes late irs. How do i file my 2011 taxes late gov/pub504. How do i file my 2011 taxes late Example 1. How do i file my 2011 taxes late In November 1984, you and your former spouse executed a written separation agreement. How do i file my 2011 taxes late In February 1985, a decree of divorce was substituted for the written separation agreement. How do i file my 2011 taxes late The decree of divorce did not change the terms for the alimony you pay your former spouse. How do i file my 2011 taxes late The decree of divorce is treated as executed before 1985. How do i file my 2011 taxes late Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How do i file my 2011 taxes late Example 2. How do i file my 2011 taxes late Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. How do i file my 2011 taxes late In this example, the decree of divorce is not treated as executed before 1985. How do i file my 2011 taxes late The alimony payments are subject to the rules for payments under instruments executed after 1984. How do i file my 2011 taxes late Alimony requirements. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late The payment is in cash. How do i file my 2011 taxes late The instrument does not designate the payment as not alimony. How do i file my 2011 taxes late Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How do i file my 2011 taxes late There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How do i file my 2011 taxes late The payment is not treated as child support. How do i file my 2011 taxes late Each of these requirements is discussed below. How do i file my 2011 taxes late Cash payment requirement. How do i file my 2011 taxes late   Only cash payments, including checks and money orders, qualify as alimony. How do i file my 2011 taxes late The following do not qualify as alimony. How do i file my 2011 taxes late Transfers of services or property (including a debt instrument of a third party or an annuity contract). How do i file my 2011 taxes late Execution of a debt instrument by the payer. How do i file my 2011 taxes late The use of the payer's property. How do i file my 2011 taxes late Payments to a third party. How do i file my 2011 taxes late   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. How do i file my 2011 taxes late See Payments to a third party under General Rules, earlier. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late The payments are in lieu of payments of alimony directly to your spouse. How do i file my 2011 taxes late The written request states that both spouses intend the payments to be treated as alimony. How do i file my 2011 taxes late You receive the written request from your spouse before you file your return for the year you made the payments. How do i file my 2011 taxes late Payments designated as not alimony. How do i file my 2011 taxes late   You and your spouse can designate that otherwise qualifying payments are not alimony. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late 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). How do i file my 2011 taxes late If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late The copy must be attached each year the designation applies. How do i file my 2011 taxes late Spouses cannot be members of the same household. How do i file my 2011 taxes late    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. How do i file my 2011 taxes late A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Exception. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Table 18-1. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Payments are not required by a divorce or separation instrument. How do i file my 2011 taxes late Payer and recipient spouse do not file a joint return with each other. How do i file my 2011 taxes late Payer and recipient spouse file a joint return with each other. How do i file my 2011 taxes late Payment is in cash (including checks or money orders). How do i file my 2011 taxes late Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. How do i file my 2011 taxes late Payment is not designated in the instrument as not alimony. How do i file my 2011 taxes late Payment is designated in the instrument as not alimony. How do i file my 2011 taxes late Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How do i file my 2011 taxes late Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. How do i file my 2011 taxes late Payments are not required after death of the recipient spouse. How do i file my 2011 taxes late Payments are required after death of the recipient spouse. How do i file my 2011 taxes late Payment is not treated as child support. How do i file my 2011 taxes late Payment is treated as child support. How do i file my 2011 taxes late These payments are deductible by the payer and includible in income by the recipient. How do i file my 2011 taxes late These payments are neither deductible by the payer nor includible in income by the recipient. How do i file my 2011 taxes late Liability for payments after death of recipient spouse. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late If all of the payments would continue, then none of the payments made before or after the death are alimony. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late Example. How do i file my 2011 taxes late You must pay your former spouse $10,000 in cash each year for 10 years. How do i file my 2011 taxes late Your divorce decree states that the payments will end upon your former spouse's death. How do i file my 2011 taxes late You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. How do i file my 2011 taxes late The death of your spouse would not terminate these payments under state law. How do i file my 2011 taxes late The $10,000 annual payments may qualify as alimony. How do i file my 2011 taxes late The $20,000 annual payments that do not end upon your former spouse's death are not alimony. How do i file my 2011 taxes late Substitute payments. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. How do i file my 2011 taxes late Example 1. How do i file my 2011 taxes late Under your divorce decree, you must pay your former spouse $30,000 annually. How do i file my 2011 taxes late The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. How do i file my 2011 taxes late Your former spouse has custody of your minor children. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late The trust income and corpus (principal) are to be used for your children's benefit. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Of each of the $30,000 annual payments, $10,000 is not alimony. How do i file my 2011 taxes late Example 2. How do i file my 2011 taxes late Under your divorce decree, you must pay your former spouse $30,000 annually. How do i file my 2011 taxes late The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). How do i file my 2011 taxes late 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. How do i file my 2011 taxes late None of the annual payments are alimony. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Child support. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late The amount of child support may vary over time. How do i file my 2011 taxes late Child support payments are not deductible by the payer and are not taxable to the recipient. How do i file my 2011 taxes late Specifically designated as child support. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. How do i file my 2011 taxes late Contingency relating to your child. How do i file my 2011 taxes late   A contingency relates to your child if it depends on any event relating to that child. How do i file my 2011 taxes late It does not matter whether the event is certain or likely to occur. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Clearly associated with a contingency. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late This certain age must be the same for each child, but need not be a whole number of years. How do i file my 2011 taxes late In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. How do i file my 2011 taxes late   Either you or the IRS can overcome the presumption in the two situations above. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. How do i file my 2011 taxes late You must file Form 1040. How do i file my 2011 taxes late You cannot use Form 1040A or Form 1040EZ. How do i file my 2011 taxes late Enter the amount of alimony you paid on Form 1040, line 31a. How do i file my 2011 taxes late In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). How do i file my 2011 taxes late If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How do i file my 2011 taxes late Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How do i file my 2011 taxes late Enter your total payments on line 31a. How do i file my 2011 taxes late You must provide your spouse's SSN or ITIN. How do i file my 2011 taxes late If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. How do i file my 2011 taxes late For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How do i file my 2011 taxes late How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. How do i file my 2011 taxes late You cannot use Form 1040A or Form 1040EZ. How do i file my 2011 taxes late You must give the person who paid the alimony your SSN or ITIN. How do i file my 2011 taxes late If you do not, you may have to pay a $50 penalty. How do i file my 2011 taxes late Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Do not include any time in which payments were being made under temporary support orders. How do i file my 2011 taxes late The second and third years are the next 2 calendar years, whether or not payments are made during those years. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late When to apply the recapture rule. How do i file my 2011 taxes late   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. How do i file my 2011 taxes late   When you figure a decrease in alimony, do not include the following amounts. How do i file my 2011 taxes late Payments made under a temporary support order. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late 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. How do i file my 2011 taxes late Figuring the recapture. How do i file my 2011 taxes late   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. How do i file my 2011 taxes late Including the recapture in income. How do i file my 2011 taxes late   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). How do i file my 2011 taxes late Cross out “received” and enter “recapture. How do i file my 2011 taxes late ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. How do i file my 2011 taxes late Deducting the recapture. How do i file my 2011 taxes late   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). How do i file my 2011 taxes late Cross out “paid” and enter “recapture. How do i file my 2011 taxes late ” In the space provided, enter your spouse's SSN or ITIN. How do i file my 2011 taxes late Prev  Up  Next   Home   More Online Publications
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The How Do I File My 2011 Taxes Late

How do i file my 2011 taxes late 14. How do i file my 2011 taxes late   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. How do i file my 2011 taxes late Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). How do i file my 2011 taxes late Failing to keep adequate records. How do i file my 2011 taxes late Failing to file returns. How do i file my 2011 taxes late Failing to pay taxes. How do i file my 2011 taxes late Filing returns late. How do i file my 2011 taxes late Filing false or fraudulent returns. How do i file my 2011 taxes late Paying taxes late. How do i file my 2011 taxes late Failing to make deposits. How do i file my 2011 taxes late Depositing taxes late. How do i file my 2011 taxes late Making false statements relating to tax. How do i file my 2011 taxes late Failing to register. How do i file my 2011 taxes late Misrepresenting that tax is excluded from the price of an article. How do i file my 2011 taxes late Failure to register. How do i file my 2011 taxes late   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. How do i file my 2011 taxes late Claims. How do i file my 2011 taxes late   There are criminal penalties for false or fraudulent claims. How do i file my 2011 taxes late In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. How do i file my 2011 taxes late An excessive amount is the amount claimed that is more than the allowable amount. How do i file my 2011 taxes late The penalty is the greater of two times the excessive amount or $10. How do i file my 2011 taxes late Trust fund recovery penalty. How do i file my 2011 taxes late   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. How do i file my 2011 taxes late You must pay over these taxes to the U. How do i file my 2011 taxes late S. How do i file my 2011 taxes late Government. How do i file my 2011 taxes late   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. How do i file my 2011 taxes late Willfully means voluntarily, consciously, and intentionally. How do i file my 2011 taxes late The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. How do i file my 2011 taxes late S. How do i file my 2011 taxes late Government. How do i file my 2011 taxes late   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. How do i file my 2011 taxes late If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. How do i file my 2011 taxes late Paying other expenses of the business instead of paying the taxes is willful behavior. How do i file my 2011 taxes late   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). How do i file my 2011 taxes late This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. How do i file my 2011 taxes late The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. How do i file my 2011 taxes late Having signature power on the business checking account could be a significant factor in determining responsibility. How do i file my 2011 taxes late Prev  Up  Next   Home   More Online Publications