How to File Federal Taxes After Divorce

You're considered divorced for the entire year in which you receive a final decree of divorce. A divorce person's filing status may be Single or Head of Household if the qualifications are met. As a divorced person you may be the payer or the recipient of alimony pursuant to the divorce decree; however, voluntary payments are not alimony. If you pay alimony you can deduct the payments, and if you receive alimony you are required to report it as income.

Instructions

1. Determine the amount of alimony you paid pursuant to a divorce decree. This includes half of court mandated payments you must make for expenses, such as mortgage payments and real estate taxes, in regard to a jointly-owned home.

2. Exclude from alimony payment totals amounts paid for child support. Child support paid may qualify you to claim one or more exemptions for dependents.

3. Include as alimony paid any premiums that you are required to pay for life insurance on your life to the extent that your former spouse is the owner of the policy.

4. Deduct as alimony the cash paid plus half the total expenses you paid for a jointly-owned home and the life insurance premiums you paid when your spouse is the policy owner. The alimony deduction is claimed on tax return Form 1040 line 31a and is allowable even if you don't itemize deductions.

5. Report as income on line 11 of Form 1040 any alimony you received during the year, including the payments referred to in Step 4.

6. Add half the deductible expenses, such as mortgage interest and real estate taxes, for a jointly-owned home to your itemized deductions which are reported on Schedule A of tax Form 1040 for the tax year.

Tips & Warnings

• You are required to give your social security number to the person who pays alimony to you or be subject to a penalty.

• If you pay alimony, you have to provide your spouse's social security number on line 31b of Form 1040. Failure to do so can result in a penalty and elimination of the alimony deduction.