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State Income Tax Return

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State Income Tax Return

State income tax return Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. State income tax return However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. State income tax return If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. State income tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. State income tax return Also include any state and local general sales taxes paid for a leased motor vehicle. State income tax return Do not include sales taxes paid on items used in your trade or business. State income tax return To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. State income tax return You must keep your actual receipts showing general sales taxes paid to use this method. State income tax return Refund of general sales taxes. State income tax return   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. State income tax return If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. State income tax return But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. State income tax return See Recoveries in Pub. State income tax return 525 for details. State income tax return Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. State income tax return You may also be able to add the state and local general sales taxes paid on certain specified items. State income tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. State income tax return If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. State income tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. State income tax return ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. State income tax return   1. State income tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. State income tax return $     Next. State income tax return If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. State income tax return Otherwise, go to line 2       2. State income tax return Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. State income tax return Enter -0-                   Yes. State income tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. State income tax return $       3. State income tax return Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. State income tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. State income tax return Enter your local general sales tax rate, but omit the percentage sign. State income tax return For example, if your local general sales tax rate was 2. State income tax return 5%, enter 2. State income tax return 5. State income tax return If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. State income tax return (If you do not know your local general sales tax rate, contact your local government. State income tax return ) 3. State income tax return . State income tax return       4. State income tax return Did you enter -0- on line 2 above?             No. State income tax return Skip lines 4 and 5 and go to line 6             Yes. State income tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. State income tax return For example, if your state general sales tax rate is 6%, enter 6. State income tax return 0 4. State income tax return . State income tax return       5. State income tax return Divide line 3 by line 4. State income tax return Enter the result as a decimal (rounded to at least three places) 5. State income tax return . State income tax return       6. State income tax return Did you enter -0- on line 2 above?             No. State income tax return Multiply line 2 by line 3   6. State income tax return $     Yes. State income tax return Multiply line 1 by line 5. State income tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. State income tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. State income tax return $   8. State income tax return Deduction for general sales taxes. State income tax return Add lines 1, 6, and 7. State income tax return Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. State income tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. State income tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. State income tax return    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. State income tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. State income tax return If married filing separately, do not include your spouse's income. State income tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. State income tax return Tax-exempt interest. State income tax return Veterans' benefits. State income tax return Nontaxable combat pay. State income tax return Workers' compensation. State income tax return Nontaxable part of social security and railroad retirement benefits. State income tax return Nontaxable part of IRA, pension, or annuity distributions. State income tax return Do not include rollovers. State income tax return Public assistance payments. State income tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. State income tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. State income tax return What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. State income tax return If there is no table for your state, the table amount is considered to be zero. State income tax return Multiply the table amount for each state you lived in by a fraction. State income tax return The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). State income tax return Enter the total of the prorated table amounts for each state on line 1. State income tax return However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. State income tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. State income tax return Example. State income tax return You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). State income tax return The table amount for State A is $500. State income tax return The table amount for State B is $400. State income tax return You would figure your state general sales tax as follows. State income tax return State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. State income tax return Otherwise, complete a separate worksheet for State A and State B. State income tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. State income tax return Line 2. State income tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. State income tax return If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. State income tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. State income tax return See the line 1 instructions on this page to figure your 2006 income. State income tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. State income tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. State income tax return What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. State income tax return If there is no table for your locality, the table amount is considered to be zero. State income tax return Multiply the table amount for each locality you lived in by a fraction. State income tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). State income tax return If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. State income tax return Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. State income tax return Example. State income tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). State income tax return The table amount for Locality 1 is $100. State income tax return The table amount for Locality 2 is $150. State income tax return You would figure the amount to enter on line 2 as follows. State income tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. State income tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. State income tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. State income tax return 25%. State income tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. State income tax return 25%. State income tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. State income tax return 5%. State income tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. State income tax return 5%. State income tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. State income tax return 0” on line 3. State income tax return Your local general sales tax rate of 4. State income tax return 0% includes the additional 1. State income tax return 0% Arkansas state sales tax rate for Texarkana and the 1. State income tax return 5% sales tax rate for Miller County. State income tax return What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. State income tax return Multiply each tax rate for the period it was in effect by a fraction. State income tax return The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). State income tax return Enter the total of the prorated tax rates on line 3. State income tax return Example. State income tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). State income tax return The rate increased to 1. State income tax return 75% for the period from October 1 through December 31, 2006 (92 days). State income tax return You would enter “1. State income tax return 189” on line 3, figured as follows. State income tax return January 1 - September 30: 1. State income tax return 00 x 273/365 = 0. State income tax return 748   October 1 - December 31: 1. State income tax return 75 x 92/365 = 0. State income tax return 441   Total = 1. State income tax return 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. State income tax return Each locality did not have the same local general sales tax rate. State income tax return You lived in Texarkana, AR, or Los Angeles County, CA. State income tax return   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. State income tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). State income tax return Example. State income tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). State income tax return The local general sales tax rate for Locality 1 is 1%. State income tax return The rate for Locality 2 is 1. State income tax return 75%. State income tax return You would enter “0. State income tax return 666” on line 3 for the Locality 1 worksheet and “0. State income tax return 585” for the Locality 2 worksheet, figured as follows. State income tax return Locality 1: 1. State income tax return 00 x 243/365 = 0. State income tax return 666   Locality 2: 1. State income tax return 75 x 122/365 = 0. State income tax return 585   Line 6. State income tax return   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. State income tax return If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. State income tax return Line 7. State income tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. State income tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. State income tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). State income tax return Also include any state and local general sales taxes paid for a leased motor vehicle. State income tax return If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. State income tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. State income tax return A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. State income tax return Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. State income tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. State income tax return Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. State income tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. State income tax return In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. State income tax return   Do not include sales taxes paid on items used in your trade or business. State income tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. State income tax return Prev  Up  Next   Home   More Online Publications
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IRS Balance Due Inquiry (ASL) Text 01:15
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The State Income Tax Return

State income tax return 18. State income tax return   Alimony Table of Contents IntroductionSpouse or former spouse. State income tax return Divorce or separation instrument. State income tax return Useful Items - You may want to see: General RulesMortgage payments. State income tax return Taxes and insurance. State income tax return Other payments to a third party. State income tax return Instruments Executed After 1984Payments to a third party. State income tax return Exception. State income tax return Substitute payments. State income tax return Specifically designated as child support. State income tax return Contingency relating to your child. State income tax return Clearly associated with a contingency. State income tax return How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. State income tax return It covers the following topics. State income tax return What payments are alimony. State income tax return What payments are not alimony, such as child support. State income tax return How to deduct alimony you paid. State income tax return How to report alimony you received as income. State income tax return Whether you must recapture the tax benefits of alimony. State income tax return Recapture means adding back in your income all or part of a deduction you took in a prior year. State income tax return Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. State income tax return It does not include voluntary payments that are not made under a divorce or separation instrument. State income tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. State income tax return Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. State income tax return To be alimony, a payment must meet certain requirements. State income tax return Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. State income tax return This chapter discusses the rules for payments under instruments executed after 1984. State income tax return If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. State income tax return That was the last year the information on pre-1985 instruments was included in Publication 504. State income tax return Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. State income tax return Definitions. State income tax return   The following definitions apply throughout this chapter. State income tax return Spouse or former spouse. State income tax return   Unless otherwise stated, the term “spouse” includes former spouse. State income tax return Divorce or separation instrument. State income 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. State income 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). State income tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. State income tax return Payments not alimony. State income tax return   Not all payments under a divorce or separation instrument are alimony. State income tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. State income tax return Payments to a third party. State income 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. State income tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. State income tax return ), taxes, tuition, etc. State income tax return The payments are treated as received by your spouse and then paid to the third party. State income tax return Life insurance premiums. State income 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. State income tax return Payments for jointly-owned home. State income tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. State income tax return Mortgage payments. State income tax return   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. State income tax return If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. State income tax return Your spouse must report one-half of the payments as alimony received. State income tax return If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. State income tax return Taxes and insurance. State income tax return   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. State income tax return Your spouse must report one-half of these payments as alimony received. State income tax return If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. State income tax return    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. State income tax return But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. State income tax return Other payments to a third party. State income tax return   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. State income tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. State income tax return Exception for instruments executed before 1985. State income tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. State income tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. State income 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. State income tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. State income tax return irs. State income tax return gov/pub504. State income tax return Example 1. State income tax return In November 1984, you and your former spouse executed a written separation agreement. State income tax return In February 1985, a decree of divorce was substituted for the written separation agreement. State income tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. State income tax return The decree of divorce is treated as executed before 1985. State income tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. State income tax return Example 2. State income tax return Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. State income tax return In this example, the decree of divorce is not treated as executed before 1985. State income tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. State income tax return Alimony requirements. State income tax return   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. State income tax return The payment is in cash. State income tax return The instrument does not designate the payment as not alimony. State income tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. State income tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. State income tax return The payment is not treated as child support. State income tax return Each of these requirements is discussed below. State income tax return Cash payment requirement. State income tax return   Only cash payments, including checks and money orders, qualify as alimony. State income tax return The following do not qualify as alimony. State income tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). State income tax return Execution of a debt instrument by the payer. State income tax return The use of the payer's property. State income tax return Payments to a third party. State income 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. State income tax return See Payments to a third party under General Rules, earlier. State income 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. State income tax return The payments are in lieu of payments of alimony directly to your spouse. State income tax return The written request states that both spouses intend the payments to be treated as alimony. State income tax return You receive the written request from your spouse before you file your return for the year you made the payments. State income tax return Payments designated as not alimony. State income tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. State income 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. State income 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). State income tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. State income 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. State income tax return The copy must be attached each year the designation applies. State income tax return Spouses cannot be members of the same household. State income 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. State income tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. State income 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. State income tax return Exception. State income 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. State income tax return Table 18-1. State income tax return Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. State income tax return Payments are not required by a divorce or separation instrument. State income tax return Payer and recipient spouse do not file a joint return with each other. State income tax return Payer and recipient spouse file a joint return with each other. State income tax return Payment is in cash (including checks or money orders). State income tax return Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. State income tax return Payment is not designated in the instrument as not alimony. State income tax return Payment is designated in the instrument as not alimony. State income tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. State income tax return Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. State income tax return Payments are not required after death of the recipient spouse. State income tax return Payments are required after death of the recipient spouse. State income tax return Payment is not treated as child support. State income tax return Payment is treated as child support. State income tax return These payments are deductible by the payer and includible in income by the recipient. State income tax return These payments are neither deductible by the payer nor includible in income by the recipient. State income tax return Liability for payments after death of recipient spouse. State income 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. State income tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. State income tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. State income tax return Example. State income tax return You must pay your former spouse $10,000 in cash each year for 10 years. State income tax return Your divorce decree states that the payments will end upon your former spouse's death. State income tax return You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. State income tax return The death of your spouse would not terminate these payments under state law. State income tax return The $10,000 annual payments may qualify as alimony. State income tax return The $20,000 annual payments that do not end upon your former spouse's death are not alimony. State income tax return Substitute payments. State income tax return   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. State income tax return To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. State income tax return Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. State income tax return Example 1. State income tax return Under your divorce decree, you must pay your former spouse $30,000 annually. State income tax return The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. State income tax return Your former spouse has custody of your minor children. State income tax return The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. State income tax return The trust income and corpus (principal) are to be used for your children's benefit. State income tax return These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. State income tax return Of each of the $30,000 annual payments, $10,000 is not alimony. State income tax return Example 2. State income tax return Under your divorce decree, you must pay your former spouse $30,000 annually. State income tax return The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. State income tax return The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. State income tax return For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). State income tax return These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. State income tax return None of the annual payments are alimony. State income tax return The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. State income tax return Child support. State income tax return   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. State income tax return The amount of child support may vary over time. State income tax return Child support payments are not deductible by the payer and are not taxable to the recipient. State income tax return Specifically designated as child support. State income tax return   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. State income tax return A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. State income tax return Contingency relating to your child. State income tax return   A contingency relates to your child if it depends on any event relating to that child. State income tax return It does not matter whether the event is certain or likely to occur. State income tax return Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. State income tax return Clearly associated with a contingency. State income tax return   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. State income tax return The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. State income tax return The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. State income tax return This certain age must be the same for each child, but need not be a whole number of years. State income tax return In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. State income tax return   Either you or the IRS can overcome the presumption in the two situations above. State income tax return This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. State income tax return For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. State income tax return How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. State income tax return You must file Form 1040. State income tax return You cannot use Form 1040A or Form 1040EZ. State income tax return Enter the amount of alimony you paid on Form 1040, line 31a. State income tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). State income tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. State income tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. State income tax return Enter your total payments on line 31a. State income tax return You must provide your spouse's SSN or ITIN. State income tax return If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. State income tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. State income tax return How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. State income tax return You cannot use Form 1040A or Form 1040EZ. State income tax return You must give the person who paid the alimony your SSN or ITIN. State income tax return If you do not, you may have to pay a $50 penalty. State income tax return Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. State income tax return If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. State income tax return Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. State income tax return The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. State income tax return Do not include any time in which payments were being made under temporary support orders. State income tax return The second and third years are the next 2 calendar years, whether or not payments are made during those years. State income tax return The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. State income tax return When to apply the recapture rule. State income tax return   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. State income tax return   When you figure a decrease in alimony, do not include the following amounts. State income tax return Payments made under a temporary support order. State income tax return Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. State income tax return Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. State income tax return Figuring the recapture. State income tax return   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. State income tax return Including the recapture in income. State income tax return   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). State income tax return Cross out “received” and enter “recapture. State income tax return ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. State income tax return Deducting the recapture. State income tax return   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). State income tax return Cross out “paid” and enter “recapture. State income tax return ” In the space provided, enter your spouse's SSN or ITIN. State income tax return Prev  Up  Next   Home   More Online Publications