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Need To Amend 2010 Tax Return

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Need To Amend 2010 Tax Return

Need to amend 2010 tax return Index A Alien Resident, Resident alien. Need to amend 2010 tax return American Institute in Taiwan, U. Need to amend 2010 tax return S. Need to amend 2010 tax return employees of, American Institute in Taiwan. Need to amend 2010 tax return American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Need to amend 2010 tax return Last year, Bona fide resident for part of a year. Need to amend 2010 tax return Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Need to amend 2010 tax return , Reassignment. Need to amend 2010 tax return Treaty provisions, Special agreements and treaties. Need to amend 2010 tax return Voting by absentee ballot, Effect of voting by absentee ballot. Need to amend 2010 tax return Waiver of time requirements, Waiver of Time Requirements, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Travel Restrictions C Camps, foreign, Foreign camps. Need to amend 2010 tax return Carryover of housing deduction, Carryover. Need to amend 2010 tax return Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Need to amend 2010 tax return Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Need to amend 2010 tax return , Earned income credit. Need to amend 2010 tax return Foreign tax, Foreign tax credit. Need to amend 2010 tax return , Taxes of Foreign Countries and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Need to amend 2010 tax return Social security number, Social security number. Need to amend 2010 tax return Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Need to amend 2010 tax return E Earned income Foreign, Foreign Earned Income, Foreign camps. Need to amend 2010 tax return , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Need to amend 2010 tax return Earned income credit, Earned income credit. Need to amend 2010 tax return , Earned income credit. Need to amend 2010 tax return Employer-provided amounts, Employer-provided amounts. Need to amend 2010 tax return Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Need to amend 2010 tax return Meals and lodging, Exclusion of Meals and Lodging U. Need to amend 2010 tax return S. Need to amend 2010 tax return possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Need to amend 2010 tax return Meeting bona fide residence or physical presence test, Extension of time to meet tests. Need to amend 2010 tax return F Fellowships, Scholarships and fellowships. Need to amend 2010 tax return Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Need to amend 2010 tax return Figuring U. Need to amend 2010 tax return S. Need to amend 2010 tax return income tax, Figuring actual tax. Need to amend 2010 tax return Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Need to amend 2010 tax return Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Need to amend 2010 tax return , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Need to amend 2010 tax return Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Need to amend 2010 tax return , Publication 54 - Additional Material Household, second, Second foreign household. Need to amend 2010 tax return Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Need to amend 2010 tax return Foreign earned income Defined, Foreign Earned Income, More information. Need to amend 2010 tax return U. Need to amend 2010 tax return S. Need to amend 2010 tax return Government employees, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Government Employees, More information. Need to amend 2010 tax return Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Need to amend 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Need to amend 2010 tax return Income received after year earned, Paid in year following work. Need to amend 2010 tax return , Example. Need to amend 2010 tax return Limit, Limit on Excludable Amount, Physical presence test. Need to amend 2010 tax return , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Need to amend 2010 tax return Part-year exclusion, Part-year exclusion. Need to amend 2010 tax return Physical presence test, maximum exclusion, Physical presence test. Need to amend 2010 tax return Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Need to amend 2010 tax return Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Need to amend 2010 tax return Foreign tax credit, Foreign tax credit or deduction. Need to amend 2010 tax return Foreign housing exclusion/deduction Carryover of deduction, Carryover. Need to amend 2010 tax return Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Need to amend 2010 tax return Housing amount, Housing Amount Housing expenses, Housing expenses. Need to amend 2010 tax return Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Need to amend 2010 tax return Second foreign household, Second foreign household. Need to amend 2010 tax return Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Need to amend 2010 tax return , Foreign tax credit or deduction. Need to amend 2010 tax return Foreign taxes Credit for, Foreign tax credit. Need to amend 2010 tax return , Taxes of Foreign Countries and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Need to amend 2010 tax return Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Need to amend 2010 tax return , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Need to amend 2010 tax return 2350, How to get an extension. Need to amend 2010 tax return 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Need to amend 2010 tax return 4868, Automatic 6-month extension. Need to amend 2010 tax return 673, Statement. Need to amend 2010 tax return 8689, Non-USVI resident with USVI income. Need to amend 2010 tax return 8822, Reminders W-4, Foreign tax credit. Need to amend 2010 tax return Free tax services, Free help with your tax return. Need to amend 2010 tax return Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Need to amend 2010 tax return Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Need to amend 2010 tax return Where to file, Resident of Guam. Need to amend 2010 tax return H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Need to amend 2010 tax return Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Need to amend 2010 tax return Expenses, Housing expenses. Need to amend 2010 tax return I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Need to amend 2010 tax return Blocked, Blocked Income Community, Community income. Need to amend 2010 tax return Corporation, Income from a corporation. Need to amend 2010 tax return Earned, Foreign Earned Income, Foreign camps. Need to amend 2010 tax return , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Need to amend 2010 tax return Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Need to amend 2010 tax return Pensions and annuities, Pensions and annuities. Need to amend 2010 tax return , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Need to amend 2010 tax return Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Need to amend 2010 tax return Reimbursement of moving expenses, Reimbursement of moving expenses. Need to amend 2010 tax return Rental, Rental income. Need to amend 2010 tax return Royalties, Royalties. Need to amend 2010 tax return Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Need to amend 2010 tax return Source of, Source of Earned Income Stock options, Stock options. Need to amend 2010 tax return Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Need to amend 2010 tax return Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Need to amend 2010 tax return Income exclusion, Limit on Excludable Amount, Physical presence test. Need to amend 2010 tax return Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Need to amend 2010 tax return N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Need to amend 2010 tax return Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Need to amend 2010 tax return Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Need to amend 2010 tax return P Part-year exclusion, Part-year exclusion. Need to amend 2010 tax return Pay for personal services, Earned income. Need to amend 2010 tax return , Common Benefits Paying U. Need to amend 2010 tax return S. Need to amend 2010 tax return tax in foreign currency, Paying U. Need to amend 2010 tax return S. Need to amend 2010 tax return tax in foreign currency. Need to amend 2010 tax return Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Need to amend 2010 tax return , Common Benefits Withholding from, Withholding from pension payments. Need to amend 2010 tax return Physical presence test 12-month period, How to figure the 12-month period. Need to amend 2010 tax return Defined, Physical Presence Test Maximum exclusion, Physical presence test. Need to amend 2010 tax return Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands Residents of, Puerto Rico. Need to amend 2010 tax return Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Need to amend 2010 tax return Employee expenses, Reimbursement of employee expenses. Need to amend 2010 tax return Moving expenses, Reimbursement of moving expenses. Need to amend 2010 tax return Resident alien defined, Resident alien. Need to amend 2010 tax return Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Need to amend 2010 tax return Second foreign household, Second foreign household. Need to amend 2010 tax return , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Need to amend 2010 tax return Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Need to amend 2010 tax return T Taiwan, American Institute in, American Institute in Taiwan. Need to amend 2010 tax return Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Need to amend 2010 tax return Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Need to amend 2010 tax return Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Need to amend 2010 tax return S. Need to amend 2010 tax return Government employees, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Government Employees, More information. Need to amend 2010 tax return U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands Possession exclusion, Puerto Rico and U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Need to amend 2010 tax return Residents of, Resident of U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands (USVI). Need to amend 2010 tax return Where to file, Resident of U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands (USVI). Need to amend 2010 tax return W Waiver of time requirements, Waiver of Time Requirements, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Need to amend 2010 tax return , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Need to amend 2010 tax return Guam residents, Resident of Guam. Need to amend 2010 tax return No legal residence in U. Need to amend 2010 tax return S. Need to amend 2010 tax return , Where To File Virgin Islands residents, nonresidents, Resident of U. Need to amend 2010 tax return S. Need to amend 2010 tax return Virgin Islands (USVI). Need to amend 2010 tax return Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Need to amend 2010 tax return Prev  Up     Home   More Online Publications
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The Need To Amend 2010 Tax Return

Need to amend 2010 tax return Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Need to amend 2010 tax return Married persons. Need to amend 2010 tax return Same-sex marriage. Need to amend 2010 tax return Exception. Need to amend 2010 tax return Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Need to amend 2010 tax return Amended instrument. Need to amend 2010 tax return General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Need to amend 2010 tax return Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Need to amend 2010 tax return It may also be used in determining whether you can claim certain other deductions and credits. Need to amend 2010 tax return The filing status you can choose depends partly on your marital status on the last day of your tax year. Need to amend 2010 tax return Marital status. Need to amend 2010 tax return   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Need to amend 2010 tax return If you are married, your filing status is either married filing a joint return or married filing a separate return. Need to amend 2010 tax return For information about the single and qualifying widow(er) filing statuses, see Publication 501. Need to amend 2010 tax return Unmarried persons. Need to amend 2010 tax return   You are unmarried for the whole year if either of the following applies. Need to amend 2010 tax return You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Need to amend 2010 tax return You must follow your state law to determine if you are divorced or legally separated. Need to amend 2010 tax return Exception. Need to amend 2010 tax return If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Need to amend 2010 tax return You have obtained a decree of annulment, which holds that no valid marriage ever existed. Need to amend 2010 tax return You must file amended returns (Form 1040X, Amended U. Need to amend 2010 tax return S. Need to amend 2010 tax return Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Need to amend 2010 tax return The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Need to amend 2010 tax return On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Need to amend 2010 tax return Married persons. Need to amend 2010 tax return   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Need to amend 2010 tax return An interlocutory decree is not a final decree. Need to amend 2010 tax return Same-sex marriage. Need to amend 2010 tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Need to amend 2010 tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Need to amend 2010 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Need to amend 2010 tax return For more details, see Publication 501. Need to amend 2010 tax return Exception. Need to amend 2010 tax return   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Need to amend 2010 tax return See Head of Household , later. Need to amend 2010 tax return Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Need to amend 2010 tax return If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Need to amend 2010 tax return You can file a joint return even if one of you had no income or deductions. Need to amend 2010 tax return If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Need to amend 2010 tax return Nonresident alien. Need to amend 2010 tax return   To file a joint return, at least one of you must be a U. Need to amend 2010 tax return S. Need to amend 2010 tax return citizen or resident alien at the end of the tax year. Need to amend 2010 tax return If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Need to amend 2010 tax return This means that your combined worldwide incomes are subject to U. Need to amend 2010 tax return S. Need to amend 2010 tax return income tax. Need to amend 2010 tax return These rules are explained in Publication 519, U. Need to amend 2010 tax return S. Need to amend 2010 tax return Tax Guide for Aliens. Need to amend 2010 tax return Signing a joint return. Need to amend 2010 tax return   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Need to amend 2010 tax return Joint and individual liability. Need to amend 2010 tax return   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Need to amend 2010 tax return This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Need to amend 2010 tax return Divorced taxpayers. Need to amend 2010 tax return   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Need to amend 2010 tax return This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Need to amend 2010 tax return Relief from joint liability. Need to amend 2010 tax return   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Need to amend 2010 tax return You can ask for relief no matter how small the liability. Need to amend 2010 tax return   There are three types of relief available. Need to amend 2010 tax return Innocent spouse relief. Need to amend 2010 tax return Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Need to amend 2010 tax return Equitable relief. Need to amend 2010 tax return   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Need to amend 2010 tax return See Relief from liability arising from community property law , later, under Community Property. Need to amend 2010 tax return    Each kind of relief has different requirements. Need to amend 2010 tax return You must file Form 8857 to request relief under any of these categories. Need to amend 2010 tax return Publication 971 explains these kinds of relief and who may qualify for them. Need to amend 2010 tax return You can also find information on our website at IRS. Need to amend 2010 tax return gov. Need to amend 2010 tax return Tax refund applied to spouse's debts. Need to amend 2010 tax return   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Need to amend 2010 tax return This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Need to amend 2010 tax return You can get a refund of your share of the overpayment if you qualify as an injured spouse. Need to amend 2010 tax return Injured spouse. Need to amend 2010 tax return   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Need to amend 2010 tax return An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Need to amend 2010 tax return   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Need to amend 2010 tax return Note. Need to amend 2010 tax return If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Need to amend 2010 tax return For more information, see Publication 555. Need to amend 2010 tax return    Refunds that involve community property states must be divided according to local law. Need to amend 2010 tax return If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Need to amend 2010 tax return   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Need to amend 2010 tax return Follow the instructions for the form. Need to amend 2010 tax return   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Need to amend 2010 tax return You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Need to amend 2010 tax return   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Need to amend 2010 tax return When filed after offset, it can take up to 8 weeks to receive your refund. Need to amend 2010 tax return Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Need to amend 2010 tax return    An injured spouse claim is different from an innocent spouse relief request. Need to amend 2010 tax return An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Need to amend 2010 tax return An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Need to amend 2010 tax return For information on innocent spouses, see Relief from joint liability, earlier. Need to amend 2010 tax return Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Need to amend 2010 tax return You can file a separate return even if only one of you had income. Need to amend 2010 tax return For information on exemptions you can claim on your separate return, see Exemptions , later. Need to amend 2010 tax return Community or separate income. Need to amend 2010 tax return   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Need to amend 2010 tax return For more information, see Community Income under Community Property, later. Need to amend 2010 tax return Separate liability. Need to amend 2010 tax return   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Need to amend 2010 tax return Itemized deductions. Need to amend 2010 tax return   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Need to amend 2010 tax return Table 1. Need to amend 2010 tax return Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Need to amend 2010 tax return  Caution: If you live in a community property state, these rules do not apply. Need to amend 2010 tax return See Community Property. Need to amend 2010 tax return IF you paid . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return AND you . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return THEN you can deduct on your separate federal return. Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Need to amend 2010 tax return     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Need to amend 2010 tax return         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Need to amend 2010 tax return         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Need to amend 2010 tax return The numerator is your gross income and the denominator  is your combined gross income. Need to amend 2010 tax return     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Need to amend 2010 tax return     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Need to amend 2010 tax return     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Need to amend 2010 tax return Neither spouse may report the total casualty loss. Need to amend 2010 tax return 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Need to amend 2010 tax return Dividing itemized deductions. Need to amend 2010 tax return   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Need to amend 2010 tax return See Table 1, later. Need to amend 2010 tax return Separate returns may give you a higher tax. Need to amend 2010 tax return   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Need to amend 2010 tax return There is no joint liability. Need to amend 2010 tax return But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Need to amend 2010 tax return This is because the following special rules apply if you file a separate return. Need to amend 2010 tax return Your tax rate generally will be higher than it would be on a joint return. Need to amend 2010 tax return Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Need to amend 2010 tax return You cannot take the credit for child and dependent care expenses in most cases. Need to amend 2010 tax return You cannot take the earned income credit. Need to amend 2010 tax return You cannot take the exclusion or credit for adoption expenses in most cases. Need to amend 2010 tax return You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Need to amend 2010 tax return You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Need to amend 2010 tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Need to amend 2010 tax return Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Need to amend 2010 tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Need to amend 2010 tax return Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Need to amend 2010 tax return See Itemized deductions , earlier. Need to amend 2010 tax return Joint return after separate returns. Need to amend 2010 tax return   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Need to amend 2010 tax return This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Need to amend 2010 tax return Use Form 1040X to change your filing status. Need to amend 2010 tax return Separate returns after joint return. Need to amend 2010 tax return   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Need to amend 2010 tax return Exception. Need to amend 2010 tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Need to amend 2010 tax return The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Need to amend 2010 tax return Head of Household Filing as head of household has the following advantages. Need to amend 2010 tax return You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Need to amend 2010 tax return Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Need to amend 2010 tax return Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Need to amend 2010 tax return You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Need to amend 2010 tax return Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Need to amend 2010 tax return Requirements. Need to amend 2010 tax return   You may be able to file as head of household if you meet all the following requirements. Need to amend 2010 tax return You are unmarried or “considered unmarried” on the last day of the year. Need to amend 2010 tax return You paid more than half the cost of keeping up a home for the year. Need to amend 2010 tax return A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Need to amend 2010 tax return However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Need to amend 2010 tax return See Special rule for parent , later, under Qualifying person. Need to amend 2010 tax return Considered unmarried. Need to amend 2010 tax return   You are considered unmarried on the last day of the tax year if you meet all the following tests. Need to amend 2010 tax return You file a separate return. Need to amend 2010 tax return A separate return includes a return claiming married filing separately, single, or head of household filing status. Need to amend 2010 tax return You paid more than half the cost of keeping up your home for the tax year. Need to amend 2010 tax return Your spouse did not live in your home during the last 6 months of the tax year. Need to amend 2010 tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Need to amend 2010 tax return See Temporary absences , later. Need to amend 2010 tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Need to amend 2010 tax return (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Need to amend 2010 tax return ) You must be able to claim an exemption for the child. Need to amend 2010 tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Need to amend 2010 tax return The general rules for claiming an exemption for a dependent are shown later in Table 3. Need to amend 2010 tax return    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Need to amend 2010 tax return See Publication 555 for more information. Need to amend 2010 tax return Nonresident alien spouse. Need to amend 2010 tax return   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Need to amend 2010 tax return However, your spouse is not a qualifying person for head of household purposes. Need to amend 2010 tax return You must have another qualifying person and meet the other requirements to file as head of household. Need to amend 2010 tax return Keeping up a home. Need to amend 2010 tax return   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Need to amend 2010 tax return This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Need to amend 2010 tax return This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Need to amend 2010 tax return Qualifying person. Need to amend 2010 tax return    Table 2, later, shows who can be a qualifying person. Need to amend 2010 tax return Any person not described in Table 2 is not a qualifying person. Need to amend 2010 tax return   Generally, the qualifying person must live with you for more than half of the year. Need to amend 2010 tax return Table 2. Need to amend 2010 tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Need to amend 2010 tax return See the text of this publication for the other requirements you must meet to claim head of household filing status. Need to amend 2010 tax return IF the person is your . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return AND . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return THEN that person is . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Need to amend 2010 tax return     he or she is married and you can claim an exemption for him or her a qualifying person. Need to amend 2010 tax return     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Need to amend 2010 tax return 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Need to amend 2010 tax return 6     you cannot claim an exemption for him or her not a qualifying person. Need to amend 2010 tax return     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Need to amend 2010 tax return     he or she did not live with you more than half the year not a qualifying person. Need to amend 2010 tax return     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Need to amend 2010 tax return     you cannot claim an exemption for him or her not a qualifying person. Need to amend 2010 tax return   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Need to amend 2010 tax return 2 See Table 3, later, for the tests that must be met to be a qualifying child. Need to amend 2010 tax return Note. Need to amend 2010 tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Need to amend 2010 tax return If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Need to amend 2010 tax return 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Need to amend 2010 tax return 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Need to amend 2010 tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Need to amend 2010 tax return See Multiple Support Agreement in Publication 501. Need to amend 2010 tax return 6 See Special rule for parent . Need to amend 2010 tax return Special rule for parent. Need to amend 2010 tax return   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Need to amend 2010 tax return However, you must be able to claim an exemption for your father or mother. Need to amend 2010 tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Need to amend 2010 tax return You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Need to amend 2010 tax return Death or birth. Need to amend 2010 tax return   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Need to amend 2010 tax return If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Need to amend 2010 tax return If the person is anyone else, see Publication 501. Need to amend 2010 tax return Temporary absences. Need to amend 2010 tax return   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Need to amend 2010 tax return It must be reasonable to assume that the absent person will return to the home after the temporary absence. Need to amend 2010 tax return You must continue to keep up the home during the absence. Need to amend 2010 tax return Kidnapped child. Need to amend 2010 tax return   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Need to amend 2010 tax return You can claim head of household filing status if all the following statements are true. Need to amend 2010 tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Need to amend 2010 tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Need to amend 2010 tax return You would have qualified for head of household filing status if the child had not been kidnapped. Need to amend 2010 tax return   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Need to amend 2010 tax return More information. Need to amend 2010 tax return   For more information on filing as head of household, see Publication 501. Need to amend 2010 tax return Exemptions You can deduct $3,900 for each exemption you claim in 2013. Need to amend 2010 tax return However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Need to amend 2010 tax return There are two types of exemptions: personal exemptions and exemptions for dependents. Need to amend 2010 tax return If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Need to amend 2010 tax return Personal Exemptions You can claim your own exemption unless someone else can claim it. Need to amend 2010 tax return If you are married, you may be able to take an exemption for your spouse. Need to amend 2010 tax return These are called personal exemptions. Need to amend 2010 tax return Exemption for Your Spouse Your spouse is never considered your dependent. Need to amend 2010 tax return Joint return. Need to amend 2010 tax return   On a joint return, you can claim one exemption for yourself and one for your spouse. Need to amend 2010 tax return   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Need to amend 2010 tax return Separate return. Need to amend 2010 tax return   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Need to amend 2010 tax return If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Need to amend 2010 tax return Alimony paid. Need to amend 2010 tax return   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Need to amend 2010 tax return This is because alimony is gross income to the spouse who received it. Need to amend 2010 tax return Divorced or separated spouse. Need to amend 2010 tax return   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Need to amend 2010 tax return This rule applies even if you provided all of your former spouse's support. Need to amend 2010 tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Need to amend 2010 tax return You can claim an exemption for a dependent even if your dependent files a return. Need to amend 2010 tax return The term “dependent” means: A qualifying child, or A qualifying relative. Need to amend 2010 tax return Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Need to amend 2010 tax return For detailed information, see Publication 501. Need to amend 2010 tax return   Dependent not allowed a personal exemption. Need to amend 2010 tax return If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Need to amend 2010 tax return This is true even if you do not claim the dependent's exemption on your return. Need to amend 2010 tax return It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Need to amend 2010 tax return Table 3. Need to amend 2010 tax return Overview of the Rules for Claiming an Exemption for a Dependent Caution. Need to amend 2010 tax return This table is only an overview of the rules. Need to amend 2010 tax return For details, see Publication 501. Need to amend 2010 tax return • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Need to amend 2010 tax return • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Need to amend 2010 tax return • You cannot claim a person as a dependent unless that person is a U. Need to amend 2010 tax return S. Need to amend 2010 tax return citizen, U. Need to amend 2010 tax return S. Need to amend 2010 tax return resident alien, U. Need to amend 2010 tax return S. Need to amend 2010 tax return national, or a resident of Canada or Mexico. Need to amend 2010 tax return 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Need to amend 2010 tax return   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Need to amend 2010 tax return     2. Need to amend 2010 tax return       3. Need to amend 2010 tax return    4. Need to amend 2010 tax return    5. Need to amend 2010 tax return    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Need to amend 2010 tax return   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Need to amend 2010 tax return   The child must have lived with you for more than half of the year. Need to amend 2010 tax return 2   The child must not have provided more than half of his or her own support for the year. Need to amend 2010 tax return   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Need to amend 2010 tax return   1. Need to amend 2010 tax return    2. Need to amend 2010 tax return       3. Need to amend 2010 tax return    4. Need to amend 2010 tax return The person cannot be your qualifying child or the qualifying child of anyone else. Need to amend 2010 tax return   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Need to amend 2010 tax return   The person's gross income for the year must be less than $3,900. Need to amend 2010 tax return 3   You must provide more than half of the person's total support for the year. Need to amend 2010 tax return 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Need to amend 2010 tax return See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Need to amend 2010 tax return     1 Exception exists for certain adopted children. Need to amend 2010 tax return 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Need to amend 2010 tax return 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Need to amend 2010 tax return 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Need to amend 2010 tax return See Publication 501. Need to amend 2010 tax return You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Need to amend 2010 tax return For more information, see the instructions for your tax return if you file Form 1040A or 1040. Need to amend 2010 tax return Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Need to amend 2010 tax return However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Need to amend 2010 tax return Special rule for divorced or separated parents (or parents who live apart). Need to amend 2010 tax return   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Need to amend 2010 tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Need to amend 2010 tax return The child received over half of his or her support for the year from the parents. Need to amend 2010 tax return The child is in the custody of one or both parents for more than half of the year. Need to amend 2010 tax return Either of the following applies. Need to amend 2010 tax return The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Need to amend 2010 tax return (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Need to amend 2010 tax return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Need to amend 2010 tax return See Child support under pre-1985 agreement , later. Need to amend 2010 tax return Custodial parent and noncustodial parent. Need to amend 2010 tax return   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Need to amend 2010 tax return The other parent is the noncustodial parent. Need to amend 2010 tax return   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Need to amend 2010 tax return   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Need to amend 2010 tax return Equal number of nights. Need to amend 2010 tax return   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Need to amend 2010 tax return December 31. Need to amend 2010 tax return   The night of December 31 is treated as part of the year in which it begins. Need to amend 2010 tax return For example, December 31, 2013, is treated as part of 2013. Need to amend 2010 tax return Emancipated child. Need to amend 2010 tax return   If a child is emancipated under state law, the child is treated as not living with either parent. Need to amend 2010 tax return See Examples 5 and 6 . Need to amend 2010 tax return Absences. Need to amend 2010 tax return    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Need to amend 2010 tax return But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Need to amend 2010 tax return Parent works at night. Need to amend 2010 tax return   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Need to amend 2010 tax return On a school day, the child is treated as living at the primary residence registered with the school. Need to amend 2010 tax return Example 1 – child lived with one parent greater number of nights. Need to amend 2010 tax return You and your child’s other parent are divorced. Need to amend 2010 tax return In 2013, your child lived with you 210 nights and with the other parent 156 nights. Need to amend 2010 tax return You are the custodial parent. Need to amend 2010 tax return Example 2 – child is away at camp. Need to amend 2010 tax return In 2013, your daughter lives with each parent for alternate weeks. Need to amend 2010 tax return In the summer, she spends 6 weeks at summer camp. Need to amend 2010 tax return During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Need to amend 2010 tax return Example 3 – child lived same number of days with each parent. Need to amend 2010 tax return Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Need to amend 2010 tax return Your adjusted gross income is $40,000. Need to amend 2010 tax return Your ex-spouse's adjusted gross income is $25,000. Need to amend 2010 tax return You are treated as your son's custodial parent because you have the higher adjusted gross income. Need to amend 2010 tax return Example 4 – child is at parent’s home but with other parent. Need to amend 2010 tax return Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Need to amend 2010 tax return You become ill and are hospitalized. Need to amend 2010 tax return The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Need to amend 2010 tax return Your son is treated as living with you during this 10-day period because he was living in your home. Need to amend 2010 tax return Example 5 – child emancipated in May. Need to amend 2010 tax return When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Need to amend 2010 tax return As a result, he is not considered in the custody of his parents for more than half of the year. Need to amend 2010 tax return The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Need to amend 2010 tax return Example 6 – child emancipated in August. Need to amend 2010 tax return Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Need to amend 2010 tax return She turns 18 and is emancipated under state law on August 1, 2013. Need to amend 2010 tax return Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Need to amend 2010 tax return You are the custodial parent. Need to amend 2010 tax return Written declaration. Need to amend 2010 tax return    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Need to amend 2010 tax return The noncustodial parent must attach a copy of the form or statement to his or her tax return. Need to amend 2010 tax return   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Need to amend 2010 tax return Divorce decree or separation agreement that went into effect after 1984 and before 2009. Need to amend 2010 tax return   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Need to amend 2010 tax return To be able to do this, the decree or agreement must state all three of the following. Need to amend 2010 tax return The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Need to amend 2010 tax return The custodial parent will not claim the child as a dependent for the year. Need to amend 2010 tax return The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Need to amend 2010 tax return   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Need to amend 2010 tax return The cover page (write the other parent's social security number on this page). Need to amend 2010 tax return The pages that include all of the information identified in items (1) through (3) above. Need to amend 2010 tax return The signature page with the other parent's signature and the date of the agreement. Need to amend 2010 tax return Post-2008 divorce decree or separation agreement. Need to amend 2010 tax return   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Need to amend 2010 tax return The custodial parent must sign either a Form 8332 or a similar statement. Need to amend 2010 tax return The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Need to amend 2010 tax return The noncustodial parent must attach a copy to his or her return. Need to amend 2010 tax return The form or statement must release the custodial parent's claim to the child without any conditions. Need to amend 2010 tax return For example, the release must not depend on the noncustodial parent paying support. Need to amend 2010 tax return    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Need to amend 2010 tax return Revocation of release of claim to an exemption. Need to amend 2010 tax return   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Need to amend 2010 tax return In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Need to amend 2010 tax return The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Need to amend 2010 tax return Remarried parent. Need to amend 2010 tax return   If you remarry, the support provided by your new spouse is treated as provided by you. Need to amend 2010 tax return Child support under pre-1985 agreement. Need to amend 2010 tax return   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Need to amend 2010 tax return Example. Need to amend 2010 tax return Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Need to amend 2010 tax return This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Need to amend 2010 tax return Parents who never married. Need to amend 2010 tax return   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Need to amend 2010 tax return Alimony. Need to amend 2010 tax return   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Need to amend 2010 tax return Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Need to amend 2010 tax return This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Need to amend 2010 tax return If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Need to amend 2010 tax return Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Need to amend 2010 tax return (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Need to amend 2010 tax return Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Need to amend 2010 tax return The exemption for the child. Need to amend 2010 tax return The child tax credit. Need to amend 2010 tax return Head of household filing status. Need to amend 2010 tax return The credit for child and dependent care expenses. Need to amend 2010 tax return The exclusion from income for dependent care benefits. Need to amend 2010 tax return The earned income credit. Need to amend 2010 tax return The other person cannot take any of these benefits based on this qualifying child. Need to amend 2010 tax return In other words, you and the other person cannot agree to divide these tax benefits between you. Need to amend 2010 tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Need to amend 2010 tax return Tiebreaker rules. Need to amend 2010 tax return   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Need to amend 2010 tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Need to amend 2010 tax return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Need to amend 2010 tax return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Need to amend 2010 tax return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Need to amend 2010 tax return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Need to amend 2010 tax return If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Need to amend 2010 tax return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Need to amend 2010 tax return Example 1—separated parents. Need to amend 2010 tax return You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Need to amend 2010 tax return In August and September, your son lived with you. Need to amend 2010 tax return For the rest of the year, your son lived with your husband, the boy's father. Need to amend 2010 tax return Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Need to amend 2010 tax return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Need to amend 2010 tax return You and your husband will file separate returns. Need to amend 2010 tax return Your husband agrees to let you treat your son as a qualifying child. Need to amend 2010 tax return This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Need to amend 2010 tax return However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Need to amend 2010 tax return And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Need to amend 2010 tax return Example 2—separated parents claim same child. Need to amend 2010 tax return The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Need to amend 2010 tax return In this case, only your husband will be allowed to treat your son as a qualifying child. Need to amend 2010 tax return This is because, during 2013, the boy lived with him longer than with you. Need to amend 2010 tax return If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Need to amend 2010 tax return In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Need to amend 2010 tax return And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Need to amend 2010 tax return Applying this special rule to divorced or separated parents (or parents who live apart). Need to amend 2010 tax return   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Need to amend 2010 tax return However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Need to amend 2010 tax return Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Need to amend 2010 tax return If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Need to amend 2010 tax return Example 1. Need to amend 2010 tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Need to amend 2010 tax return Your AGI is $10,000. Need to amend 2010 tax return Your mother's AGI is $25,000. Need to amend 2010 tax return Your son's father does not live with you or your son. Need to amend 2010 tax return Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Need to amend 2010 tax return Because of this, you cannot claim an exemption or the child tax credit for your son. Need to amend 2010 tax return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Need to amend 2010 tax return You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Need to amend 2010 tax return (Note: The support test does not apply for the earned income credit. Need to amend 2010 tax return ) However, you agree to let your mother claim your son. Need to amend 2010 tax return This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Need to amend 2010 tax return (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Need to amend 2010 tax return ) Example 2. Need to amend 2010 tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Need to amend 2010 tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Need to amend 2010 tax return Example 3. Need to amend 2010 tax return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Need to amend 2010 tax return Your mother also claims him as a qualifying child for head of household filing status. Need to amend 2010 tax return You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Need to amend 2010 tax return The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Need to amend 2010 tax return Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Need to amend 2010 tax return These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Need to amend 2010 tax return If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Need to amend 2010 tax return If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Need to amend 2010 tax return Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Need to amend 2010 tax return It does not include voluntary payments that are not made under a divorce or separation instrument. Need to amend 2010 tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Need to amend 2010 tax return Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Need to amend 2010 tax return To be alimony, a payment must meet certain requirements. Need to amend 2010 tax return There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Need to amend 2010 tax return The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Need to amend 2010 tax return See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Need to amend 2010 tax return Spouse or former spouse. Need to amend 2010 tax return   Unless otherwise stated, the term “spouse” includes former spouse. Need to amend 2010 tax return Divorce or separation instrument. Need to amend 2010 tax return   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. Need to amend 2010 tax return 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). Need to amend 2010 tax return Invalid decree. Need to amend 2010 tax return   Payments under a divorce decree can be alimony even if the decree's validity is in question. Need to amend 2010 tax return A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Need to amend 2010 tax return Amended instrument. Need to amend 2010 tax return   An amendment to a divorce decree may change the nature of your payments. Need to amend 2010 tax return Amendments are not ordinarily retroactive for federal tax purposes. Need to amend 2010 tax return However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Need to amend 2010 tax return Example 1. Need to amend 2010 tax return A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Need to amend 2010 tax return This change also is effective retroactively for federal tax purposes. Need to amend 2010 tax return Example 2. Need to amend 2010 tax return Your original divorce decree did not fix any part of the payment as child support. Need to amend 2010 tax return To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Need to amend 2010 tax return The amended order is effective retroactively for federal tax purposes. Need to amend 2010 tax return Deducting alimony paid. Need to amend 2010 tax return   You can deduct alimony you paid, whether or not you itemize deductions on your return. Need to amend 2010 tax return You must file Form 1040. Need to amend 2010 tax return You cannot use Form 1040A, 1040EZ, or 1040NR. Need to amend 2010 tax return Enter the amount of alimony you paid on Form 1040, line 31a. Need to amend 2010 tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Need to amend 2010 tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Need to amend 2010 tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Need to amend 2010 tax return Enter your total payments on line 31a. Need to amend 2010 tax return If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Need to amend 2010 tax return Reporting alimony received. Need to amend 2010 tax return   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Need to amend 2010 tax return You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Need to amend 2010 tax return    You must give the person who paid the alimony your SSN or ITIN. Need to amend 2010 tax return If you do not, you may have to pay a $50 penalty. Need to amend 2010 tax return Withholding on nonresident aliens. Need to amend 2010 tax return   If you are a U. Need to amend 2010 tax return S. Need to amend 2010 tax return citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Need to amend 2010 tax return However, many tax treaties provide for an exemption from withholding for alimony payments. Need to amend 2010 tax return For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Need to amend 2010 tax return General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Need to amend 2010 tax return Payments not alimony. Need to amend 2010 tax return   Not all payments under a divorce or separation instrument are alimony. Need to amend 2010 tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Need to amend 2010 tax return Example. Need to amend 2010 tax return Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Need to amend 2010 tax return Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Need to amend 2010 tax return Neither is the value of your spouse's use of the home. Need to amend 2010 tax return If they otherwise qualify, you can deduct the payments for utilities as alimony. Need to amend 2010 tax return Your spouse must report them as income. Need to amend 2010 tax return If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Need to amend 2010 tax return However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Need to amend 2010 tax return If you owned the home jointly with your spouse, see Table 4. Need to amend 2010 tax return For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Need to amend 2010 tax return Child support. Need to amend 2010 tax return   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Need to amend 2010 tax return If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Need to amend 2010 tax return irs. Need to amend 2010 tax return gov/formspubs. Need to amend 2010 tax return Underpayment. Need to amend 2010 tax return   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Need to amend 2010 tax return Example. Need to amend 2010 tax return Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Need to amend 2010 tax return If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Need to amend 2010 tax return If you pay only $3,600 during the year, $2,400 is child support. Need to amend 2010 tax return You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Need to amend 2010 tax return Payments to a third party. Need to amend 2010 tax return   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. Need to amend 2010 tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Need to amend 2010 tax return ), taxes, tuition, etc. Need to amend 2010 tax return The payments are treated as received by your spouse and then paid to the third party. Need to amend 2010 tax return Example 1. Need to amend 2010 tax return Under your divorce decree, you must pay your former spouse's medical and dental expenses. Need to amend 2010 tax return If the payments otherwise qualify, you can deduct them as alimony on your return. Need to amend 2010 tax return Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Need to amend 2010 tax return Example 2. Need to amend 2010 tax return Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Need to amend 2010 tax return If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Need to amend 2010 tax return If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Need to amend 2010 tax return However, if you owned the home, see the example under Payments not alimony , earlier. Need to amend 2010 tax return If you owned the home jointly with your spouse, see Table 4. Need to amend 2010 tax return Life insurance premiums. Need to amend 2010 tax return   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. Need to amend 2010 tax return Payments for jointly-owned home. Need to amend 2010 tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Need to amend 2010 tax return See Table 4. Need to amend 2010 tax return   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Need to amend 2010 tax return If you owned the home, see the example under Payments not alimony , earlier. Need to amend 2010 tax return Table 4. Need to amend 2010 tax return Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Need to amend 2010 tax return IF you must pay all of the . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return AND your home is . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return THEN you can deduct and your spouse (or former spouse) must include as alimony . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return AND you can claim as an itemized deduction . Need to amend 2010 tax return . Need to amend 2010 tax return . Need to amend 2010 tax return   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Need to amend 2010 tax return 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Need to amend 2010 tax return     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Need to amend 2010 tax return 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Need to amend 2010 tax return  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Need to amend 2010 tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Need to amend 2010 tax return Exception for instruments executed before 1985. Need to amend 2010 tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Need to amend 2010 tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Need to amend 2010 tax return 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. Need to amend 2010 tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Need to amend 2010 tax return irs. Need to amend 2010 tax return gov/formspubs. Need to amend 2010 tax return Example 1. Need to amend 2010 tax return In November 1984, you and your former spouse executed a written separation agreement. Need to amend 2010 tax return In February 1985, a decree of divorce was substituted for the written separation agreement. Need to amend 2010 tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. Need to amend 2010 tax return The decree of divorce is treated as executed before 1985. Need to amend 2010 tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Need to amend 2010 tax return Example 2. Need to amend 2010 tax return The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Need to amend 2010 tax return In this example, the decree of divorce is not treated as executed before 1985. Need to amend 2010 tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. Need to amend 2010 tax return Alimony Requirements 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. Need to amend 2010 tax return The payment is in cash. Need to amend 2010 tax return The instrument does not designate the payment as not alimony. Need to amend 2010 tax return The spouses are not members of the same household at the time the payments are made. Need to amend 2010 tax return This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Need to amend 2010 tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Need to amend 2010 tax return The payment is not treated as child support. Need to amend 2010 tax return Each of these requirements is discussed next. Need to amend 2010 tax return Cash payment requirement. Need to amend 2010 tax return   Only cash payments, including checks and money orders, qualify as alimony. Need to amend 2010 tax return The following do not qualify as alimony. Need to amend 2010 tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). Need to amend 2010 tax return Execution of a debt instrument by the payer. Need to amend 2010 tax return The use of the payer's property. Need to amend 2010 tax return Payments to a third party. Need to amend 2010 tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Need to amend 2010 tax return See Payments to a third party under General Rules, earlier. Need to amend 2010 tax return   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. Need to amend 2010 tax return The payments are in lieu of payments of alimony directly to your spouse. Need to amend 2010 tax return The written request states that both spouses intend the payments to be treated as alimony. Need to amend 2010 tax return You receive the written request from your spouse before you file your return for the year you made the payments. Need to amend 2010 tax return Payments designated as not alimony. Need to amend 2010 tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. Need to amend 2010 tax return 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. Need to amend 2010 tax return 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). Need to amend 2010 tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Need to amend 2010 tax return   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. Need to amend 2010 tax return The copy must be attached each year the designation applies. Need to amend 2010 tax return Spouses cannot be members of the same household. Need to amend 2010 tax return   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. Need to amend 2010 tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Need to amend 2010 tax return   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. Need to amend 2010 tax return Exception. Need to amend 2010 tax return   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. Need to amend 2010 tax return Liability for payments after death of recipient spouse. Need to amend 2010 tax return   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. Need to amend 2010 tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. Need to amend 2010 tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the