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Where To File My 2011 Tax Return

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Where To File My 2011 Tax Return

Where to file my 2011 tax return 7. Where to file my 2011 tax return   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Where to file my 2011 tax return Excess contributions can result in income tax, additional taxes, and penalties. Where to file my 2011 tax return The effect of excess contributions depends on the type of excess contribution. Where to file my 2011 tax return This chapter discusses excess contributions to your 403(b) account. Where to file my 2011 tax return How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Where to file my 2011 tax return If the actual contributions to your account are greater than your MAC, you have excess contributions. Where to file my 2011 tax return If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Where to file my 2011 tax return What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Where to file my 2011 tax return The effect of an excess 403(b) contribution will depend on the type of excess contribution. Where to file my 2011 tax return Types of excess contributions. Where to file my 2011 tax return   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Where to file my 2011 tax return Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Where to file my 2011 tax return Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Where to file my 2011 tax return To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Where to file my 2011 tax return In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Where to file my 2011 tax return Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Where to file my 2011 tax return The excise tax does not apply to funds in an annuity account or to excess deferrals. Where to file my 2011 tax return You must pay the excise tax each year in which there are excess contributions in your account. Where to file my 2011 tax return Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Where to file my 2011 tax return See chapter 8 for a discussion on permissible distributions. Where to file my 2011 tax return You cannot deduct the excise tax. Where to file my 2011 tax return Reporting requirement. Where to file my 2011 tax return   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Where to file my 2011 tax return Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Where to file my 2011 tax return To determine your limit on elective deferrals, see chapter 4. Where to file my 2011 tax return Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Where to file my 2011 tax return If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Where to file my 2011 tax return The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Where to file my 2011 tax return A plan is not required to permit distribution of excess deferrals. Where to file my 2011 tax return Correction of excess deferrals during year. Where to file my 2011 tax return   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Where to file my 2011 tax return The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Where to file my 2011 tax return The correcting distribution is made after the date on which the excess deferral was made. Where to file my 2011 tax return Correction of excess deferrals after the year. Where to file my 2011 tax return   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Where to file my 2011 tax return The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Where to file my 2011 tax return Tax treatment of excess deferrals not attributable to Roth contributions. Where to file my 2011 tax return   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Where to file my 2011 tax return Tax treatment of excess deferrals attributable to Roth contributions. Where to file my 2011 tax return   For these rules, see Regulations section 1. Where to file my 2011 tax return 402(g)-1(e). Where to file my 2011 tax return Prev  Up  Next   Home   More Online Publications
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U.S. Citizens and Resident Aliens Abroad

If you are a U.S. citizen or resident alien, the rules for filing income, estate, and gift tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside.

When to File

If you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.

If you are unable to file your return by the automatic 2-month extension date, you can request an additional extension to October 15 by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, before the automatic 2-month extension date. However, any tax due payments made after June 15 will be subject to both interest charges and failure to pay penalties.

Where to File

If you are a U.S. citizen or resident alien (Green Card Holder) and you live in a foreign country, mail your U.S. tax return to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
USA

Estimated tax payments should be mailed with form 1040-ES to:

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
USA

Taxpayers with an AGI (Adjusted Gross Income) of $58,000 or less can electronically file their tax return for free using freefile. Taxpayers with an AGI greater than $58,000 can either use the Free File Fillable Forms or efile by purchasing commercial software. A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, view the complete Free File Software list and the services provided.

Taxpayer Identification Number

Each taxpayer who files, or is claimed as a dependent on, a U.S. tax return will need a social security number (SSN) or individual taxpayer identification number (ITIN). To obtain a SSN, use form SS-5, Application for a Social Security Card. To get form SS-5, or to find out if you are eligible for a social security card, contact a Social Security Office or visit Social Security International Operations. If you, or your spouse, are not eligible for a SSN, you can obtain an ITIN by filing form W-7 along with appropriate documentation.

Exchange Rates

You must express the amounts you report on your U.S. tax return in U.S. dollars. If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars. Taxpayers generally use the yearly average exchange rate to report foreign-earned income that was received regularly throughout the year. However, if you had foreign transactions on specific days, you may also use the exchange rates for those days. Exchange rates can be found at Foreign Currency and Currency Exchange Rates. Yearly average currency exchange rates for most countries can be found at Yearly Average Currency Exchange Rates.

How to Get Tax Help

The IRS Office in Philadelphia provides international tax assistance. This office is open Monday through Friday from 6:00 a.m. to 11:00 p.m. EST and can be contacted by:

  • Phone: 1 (267) 941-1000 (not toll-free)
  • FAX:1 (267) 941-1055
  • Email: Email the IRS
    (e-mail is for general tax questions; NOT questions regarding your tax account)
  • Mail: Internal Revenue Service
    Philadelphia, Pa 19255-0725

The IRS has customer service personnel available to provide tax assistance in the following Embassies and Consulates abroad:

 

Permanent IRS Offices Outside the United States
Office Address Office Phone Numbers and Email

U.S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str.
30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49) (69) 7535-3811 to request an appointment.

Phone Service
Tel: [49] (69) 7535-3823
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.
Monday through Thursday
U.S. Embassy
Internal Revenue Service
London
24/31 Grosvenor Square
London W1A 1 AE
England
Walk-in assistance
Tuesday through Thursday
9:00 a.m. - 1:00 p.m. and 2:00 p.m. - 4:00 p.m.

Phone Service
Tel: [44] (207) 894-0477
Monday 9 a.m. to 4 p.m.
Tuesday through Thursday 9 a.m. to 12:00 noon.
Fax: [44] (207) 495-4224
U.S. Embassy
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08
France
Walk-in assistance
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel. [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: +33-1-4312-2303
Email: irs.paris@irs.gov
U.S. Embassy Beijing
Internal Revenue Service
No. 55 An Jia Lou Lu
Beijing 100600
Peoples Republic of China
Walk-in assistance by appointment only.
Wednesdays 1:00 p.m. – 4:00 p.m.
Call or email to request an appointment.

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
Email: irs.beijing@irs.gov (for all inquiries)

 

Help with Unresolved Tax Problems

If you are experiencing a tax problem that is causing you economic harm or has not been resolved through normal channels, you can contact the Taxpayer Advocate.

References/Related Topics

Page Last Reviewed or Updated: 31-Jan-2014

The Where To File My 2011 Tax Return

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