• A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 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). If your spouse itemizes deductions, you can’t claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse’s past-due debts. For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex.

The federal gift tax doesn’t apply to most transfers of property between spouses, or between former spouses because of divorce. However, if your transfer of property doesn’t qualify for an exception, or qualifies only in part, you must report it on a gift tax return. If the child’s parents file a joint return with each other, this rule can be applied by dividing the parents’ total AGI evenly between them; see Pub. • You must be able to claim an exemption for the child. The general rules for claiming an exemption for a dependent are shown in Table 3. On your separate returns, each of you must report $10,000 of the total community income.

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. Of each of the $30,000 annual payments, $10,000 is not alimony. 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 isn’t alimony whether made before or after the death.

Alimony

If you claimed an exemption or the child tax credit for your son, the IRS will disallow your claim to both these tax benefits. If you don’t have another qualifying child or dependent, the IRS will also disallow your claim to the exclusion for dependent care benefits. In addition, because you and your husband didn’t live apart the last 6 months of the year, your husband can’t claim head of household filing status. And, as a result of his filing status being married filing separately, he can’t claim the earned income credit or the credit for child and dependent care expenses.

Visit IRS.gov/formspubs to download forms and publications. Otherwise, you can go to IRS.gov/orderforms to order current and prior-year forms and instructions. 504, such as legislation enacted after this publication was published, go to IRS.gov/pub504. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.

This rule applies even if the transfer was in exchange for cash, the release of marital rights, the assumption of liabilities, or other consideration. There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. If a child is emancipated under state law, the child is treated as not living with either parent.

• Go to IRS.gov/ita for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records. • Requested in writing by your spouse or former spouse. This rule doesn’t apply in the following situations. • 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. • The signature page with the other parent’s signature and the date of the agreement.

• 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.
• Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications.
• 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 isn’t alimony whether made before or after the death.
• Similarly, it addresses deductions related to individual retirement accounts (IRAs) and the potential tax implications of early withdrawals from these accounts due to divorce.
• A decree of annulment, even though it holds that no valid marriage ever existed, usually doesn’t nullify community property rights arising during the “marriage.” However, you should check your state law for exceptions.

Alimony Requirements

You and your child’s other parent are divorced. In 2017, your child lived with you 210 nights and with the other parent 155 nights. On a joint return, you can claim one exemption for yourself and one for your spouse. You can deduct $4,050 for each exemption you claim in 2017. However, if your adjusted gross income is more than $156,900, see Phaseout of Exemptions , later.

Also, you publication 504 divorced or separated individuals must pay more than half the cost of keeping up a home that was the main home for the entire year for your parent. If you file jointly, you both must include all your income, deductions, and credits on that return. Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. It may also be used in determining whether you can claim certain other deductions and credits.

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Example 1 — child lived with one parent greater number of nights. You and your child’s other parent are divorced. In 2016, your child lived with you 210 nights and with the other parent 155 nights. You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your dependent files a return. You can deduct $4,050 for each exemption you claim in 2016.

Community Property

You aren’t responsible for the tax on an item of community income if all five of the following conditions exist. Certain community income not treated as community income by one spouse. You also can’t deduct legal fees you pay for a property settlement. However, you can add it to the basis of the property you receive.

• Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications.
• You, as the child’s parent, will be the only one allowed to claim your child as a qualifying child for the earned income credit.
• They each report on their returns only their own earnings and other income, and their share of the interest income from community property.
• This rule applies even if you provided all of your former spouse’s support.

Several states have enacted laws that allow residents (and in some cases nonresidents) to elect to treat certain income and property as community property. For details, see Community property states , later. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away. You didn’t know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit.

Your share of the gain or loss is determined by your state law governing ownership of property. For information on reporting gain or loss, see Pub. Neither is the value of your spouse’s use of the home.

Filing Jointly vs. Filing Separately

There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. See Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply.

To file a joint return, at least one of you must be a U.S. citizen or resident alien at the end of the tax year. If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. This means that your combined worldwide incomes are subject to U.S. income tax.

You’re unmarried for the whole year if either of the following applies. Properly accounting for future tax treatment of assets, such as the taxable nature of traditional retirement accounts versus the tax-free growth of Roth accounts, can help ensure an equitable settlement.

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