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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Tax Preparation Software

1040nr Online Free1040 Ez 2012How Do I File A 2010 Tax ReturnHelp Back TaxesFiling An Amended ReturnCan I File 2012 Taxes OnlineTax Table For 1040ez Form1040 Tax FormTax Return Forms 2012Free File State Tax OnlyE File 2012 Federal Tax ReturnFree Efile State Tax ReturnAmend Federal Tax Return 2011Free Turbo Tax Filing 2012Taxes UnemployedWhere Can I File State And Federal Taxes For FreeCan You File 2011 Taxes NowFile Taxes Online 1040ezDownload Irs Form 1040 2010Where Do I Get State Tax FormsHow To Fill Out 1040ez FormFederal Tax FormsStateincometaxFiling State Taxes FreeIrs AmendmentI Need 2011 Tax SoftwareMilitary Tax Help1040formWhere Can I Do My State Taxes For FreeFreetaxusa 2012Taxact Com 20121042ezForm1040ez1040x Instructions For DummiesState Income Tax TablesTax AmendmentFiling A Tax Amendment Online1040 Ez E FileFree Irs Filing1040x File Online

Tax Preparation Software

Tax preparation software Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Tax preparation software Tax questions. Tax preparation software What's New Future developments. Tax preparation software  The IRS has created a page on IRS. Tax preparation software gov for information about Publication 1542, at www. Tax preparation software irs. Tax preparation software gov/pub1542. Tax preparation software Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Tax preparation software Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Tax preparation software It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Tax preparation software For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Tax preparation software R. Tax preparation software B. Tax preparation software 520, which can be found on the Internet at www. Tax preparation software irs. Tax preparation software gov/irb/2011-42_IRB/ar12. Tax preparation software html. Tax preparation software Per diem rates on the Internet. Tax preparation software   You will find links to per diem rates at www. Tax preparation software gsa. Tax preparation software gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Tax preparation software S. Tax preparation software possessions; and Foreign per diem rates. Tax preparation software Publication 1542 revisions. Tax preparation software   Publication 1542 is available only on the Internet at IRS. Tax preparation software gov. Tax preparation software Print copies can no longer be ordered. Tax preparation software   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Tax preparation software An article on IRS. Tax preparation software gov will alert you to which locations have updated rates. Tax preparation software To reach these articles, go to www. Tax preparation software irs. Tax preparation software gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Tax preparation software You will find the new rates in Table 4. Tax preparation software   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Tax preparation software You will be alerted to these changes by a similar article on IRS. Tax preparation software gov and can find the changes in Table 2 of the revised publication. Tax preparation software   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Tax preparation software The annual issue of the publication should be available each year in mid- to late-October. Tax preparation software Comments and suggestions. Tax preparation software   We welcome your comments about this publication and your suggestions for future editions. Tax preparation software   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax preparation software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax preparation software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax preparation software   You can email us at taxforms@irs. Tax preparation software gov. Tax preparation software Please put “Publications Comment” on the subject line. Tax preparation software You can also send us comments from www. Tax preparation software irs. Tax preparation software gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax preparation software ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax preparation software Ordering forms and publications. Tax preparation software   Visit www. Tax preparation software irs. Tax preparation software gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Tax preparation software Internal Revenue Service 1201 N. Tax preparation software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax preparation software   If you have a tax question, check the information available on IRS. Tax preparation software gov or call 1-800-829-1040. Tax preparation software We cannot answer tax questions sent to either of the above addresses. Tax preparation software Prev  Up  Next   Home   More Online Publications
Español

Government Benefits, Grants, and Financial Aid

Learn how to get benefits from the government and browse popular benefits by topic.

Free Money from the Government

Many people have heard that the government will give you money for almost any reason. This is not true.

You must complete an application and meet specific eligibility requirements in order to receive financial assistance from the government.

Benefits.gov can help you determine which types of government assistance you might qualify for and tell you where to apply.

Back to Top

Benefits.gov can help you identify grants, loans, financial aid, and other benefits from the federal government, determine if you are eligible, and then tell you how and where to apply.

When looking for financial assistance, remember that there are differences between grants and loans. You are required to pay back a loan, often with interest. You are not required to pay back a grant.

Your state's human service or social service agency might also be able to provide financial assistance or refer you to local community organizations for help.

Grants

There are very few grants available to individuals, sometimes called “personal grants.” The best place to find money to help you and your family is Benefits.gov.

Most grants are awarded to universities, researchers, cities, states, counties, and non-profit organizations. You can find grants for organizations at Grants.gov.

Loans

GovLoans.gov can help you find loans from the government including business and education loans. You are required to pay back loans, often with interest.

Back to Top

Most Popular Benefits by Topic

Especially for Specific Audiences

Agricultural and Rural Assistance

Back to Top

The Tax Preparation Software

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