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Federal Income Tax Amendment Form

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Federal Income Tax Amendment Form

Federal income tax amendment form Index A Absence, temporary, Temporary absence from work. Federal income tax amendment form , Temporary absence from work. Federal income tax amendment form Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Federal income tax amendment form Armed Forces, Retirees, survivors, and Armed Forces members. Federal income tax amendment form , Members of the Armed Forces Distance test, special rule, Armed Forces. Federal income tax amendment form Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Federal income tax amendment form Services or reimbursements provided by government, Services or reimbursements provided by government. Federal income tax amendment form Spouse and dependents, Spouse and dependents. Federal income tax amendment form Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Federal income tax amendment form Closely related in time, Closely related in time. Federal income tax amendment form D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Federal income tax amendment form Household goods, Household goods and personal effects. Federal income tax amendment form Moving to and from storage, Moving goods and effects to and from storage. Federal income tax amendment form Member of your household, Member of your household. Federal income tax amendment form Moves in U. Federal income tax amendment form S. Federal income tax amendment form , Moves to Locations in the United States Moves outside U. Federal income tax amendment form S. Federal income tax amendment form , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Federal income tax amendment form Personal effects, Household goods and personal effects. Federal income tax amendment form Moving to and from storage, Moving goods and effects to and from storage. Federal income tax amendment form Reasonable expenses, Reasonable expenses. Federal income tax amendment form Storage expenses, Storage expenses. Federal income tax amendment form , Storage expenses. Federal income tax amendment form Travel by car, Travel by car. Federal income tax amendment form Travel expenses, Travel expenses. Federal income tax amendment form Distance test, Distance Test Armed Forces, special rule, Armed Forces. Federal income tax amendment form First job, First job or return to full-time work. Federal income tax amendment form Illustration of (Figure A), Main job location, Main job location. Federal income tax amendment form Return to full-time work, First job or return to full-time work. Federal income tax amendment form Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Federal income tax amendment form Excess reimbursements, Excess reimbursement. Federal income tax amendment form Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Federal income tax amendment form F Figures (see Tables and figures) First job, First job or return to full-time work. Federal income tax amendment form Form 1040 Moving expense deduction, Where to deduct. Federal income tax amendment form Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Federal income tax amendment form Completing form, Completing Form 3903. Federal income tax amendment form Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Federal income tax amendment form , Expenses deducted in earlier year. Federal income tax amendment form Government provided for Armed Forces members, Services or reimbursements provided by government. Federal income tax amendment form Form W-4 Withholding allowance, Amount of income tax withheld. Federal income tax amendment form Free tax services, Free help with your tax return. Federal income tax amendment form Full-time work, defined, Full-time work. Federal income tax amendment form H Help (see Tax help) Home, defined, Home defined. Federal income tax amendment form Household goods, Household goods and personal effects. Federal income tax amendment form Moving to and from storage, Moving goods and effects to and from storage. Federal income tax amendment form I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Federal income tax amendment form More than one job, More than one job. Federal income tax amendment form Union members, Union members. Federal income tax amendment form Member of household, Member of your household. Federal income tax amendment form Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Federal income tax amendment form S. Federal income tax amendment form , Moves to Locations in the United States Outside U. Federal income tax amendment form S. Federal income tax amendment form , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Federal income tax amendment form Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Federal income tax amendment form , Reimbursement for deductible and nondeductible expenses. Federal income tax amendment form P Permanently retired, defined, Retirees who were working abroad. Federal income tax amendment form Personal effects, Household goods and personal effects. Federal income tax amendment form Moving to and from storage, Moving goods and effects to and from storage. Federal income tax amendment form Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Federal income tax amendment form Reasonable period of time, Reasonable period of time. Federal income tax amendment form Reimbursements, Reimbursements, Estimated tax. Federal income tax amendment form Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Federal income tax amendment form Armed Forces members, Services or reimbursements provided by government. Federal income tax amendment form Estimated tax, Estimated tax. Federal income tax amendment form Excess, Excess reimbursement. Federal income tax amendment form Excluded from income, Reimbursements excluded from income. Federal income tax amendment form Included in income, Reimbursements included in income. Federal income tax amendment form Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Federal income tax amendment form , Reimbursement for deductible and nondeductible expenses. Federal income tax amendment form Reasonable period of time, Reasonable period of time. Federal income tax amendment form Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Federal income tax amendment form Expenses greater than reimbursement, Expenses greater than reimbursement. Federal income tax amendment form Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Federal income tax amendment form S. Federal income tax amendment form , Retirees, survivors, and Armed Forces members. Federal income tax amendment form , Retirees or survivors. Federal income tax amendment form Permanently retired, defined, Retirees who were working abroad. Federal income tax amendment form Return to full-time work, First job or return to full-time work. Federal income tax amendment form S Seasonal trade or business, Seasonal trade or business. Federal income tax amendment form Seasonal work, Seasonal work. Federal income tax amendment form Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Federal income tax amendment form Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Federal income tax amendment form Standard mileage rate, What's New Storage expenses, Storage expenses. Federal income tax amendment form , Storage expenses. Federal income tax amendment form Survivors who move to U. Federal income tax amendment form S. Federal income tax amendment form , Retirees, survivors, and Armed Forces members. Federal income tax amendment form , Retirees or survivors. Federal income tax amendment form , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Federal income tax amendment form When move begins, When a move begins. Federal income tax amendment form T Tables and figures Distance test, Distance Test Nonmilitary move within U. Federal income tax amendment form S. Federal income tax amendment form , can you deduct expenses (Figure B), Seasonal work. Federal income tax amendment form Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Federal income tax amendment form , Temporary absence from work. Federal income tax amendment form Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Federal income tax amendment form Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Federal income tax amendment form Seasonal work, Seasonal work. Federal income tax amendment form Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Federal income tax amendment form Temporary absence from work, Temporary absence from work. Federal income tax amendment form , Temporary absence from work. Federal income tax amendment form Travel by car, Travel by car. Federal income tax amendment form Travel expenses, Travel expenses. Federal income tax amendment form TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Federal income tax amendment form W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Federal income tax amendment form Expenses not reimbursed, Expenses not reimbursed. Federal income tax amendment form Expenses reimbursed, Expenses reimbursed. Federal income tax amendment form How to make choice, How to make the choice. Federal income tax amendment form Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Federal income tax amendment form Armed Forces, members of, Retirees, survivors, and Armed Forces members. Federal income tax amendment form Distance test, Distance Test Nonmilitary move within U. Federal income tax amendment form S. Federal income tax amendment form (Figure B), Seasonal work. Federal income tax amendment form Related to start of work, Move Related to Start of Work Retirees who move to U. Federal income tax amendment form S. Federal income tax amendment form , Retirees, survivors, and Armed Forces members. Federal income tax amendment form , Retirees or survivors. Federal income tax amendment form , Retirees or Survivors Who Move to the United States Survivors who move to U. Federal income tax amendment form S. Federal income tax amendment form , Retirees, survivors, and Armed Forces members. Federal income tax amendment form , Retirees or survivors. Federal income tax amendment form , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Federal income tax amendment form Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications
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Honoring Victims

On September 11, 2001, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a result of the attacks.

By presidential proclamation, Americans are called on to participate in a moment of silence beginning at 8:46 AM Eastern Daylight Time on September 11. They may also observe the day with ceremonies and activities, including remembrance services. Flags should be displayed at half-staff in honor of the individuals who lost their lives.

Many Americans will serve in their communities in honor of 9/11 as part of the National Day of Service and Remembrance. Service projects range from food drives and home repairs to neighborhood cleanups and disaster preparation activities. In many areas, volunteers will honor veterans, soldiers, or first responders by collecting donations, assembling care packages, and writing thank you letters.

Learn how you can participate in public service on the National Day of Service and Remembrance.

Other activities you may take related to 9/11:

9/11 Memorials

Keeping America Safe

Emergency responders continue to train and prepare for the possibility of future attacks. Learn how you can prepare for a disaster or emergency, or learn more about the National Terrorism Advisory System. You may also review the U.S. Department of Homeland Security's progress report of the 9/11 Commission recommendations.

The U.S. State Department recommends that U.S. citizens abroad enroll in the Smart Travelers Enrollment Program.

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The Federal Income Tax Amendment Form

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