Ask a CPA

If at the end of the tax year you lived together in a common law marriage that is recognized by the law of the state where the marriage began or in which you live, you may file as married filing jointly or married filing separately.

Generally, property settlements "incident to a divorce" are considered tax-free exchanges and are not reportable or taxable.
Generally, a transfer is "incident to a divorce" if the transfer occurred within one year after the marriage ceases, or any transfer persuant to a divorce or separation agreement occurring within 6 years of the end of a marriage.

Generally, alimony payments are not taxable or deductible if you live in the same household as your divorced or legally separated spouse.
But, if you are separated under a written agreement, but not legally separated under a decree of divorce or separate maintenance, then you may claim the deduction.
Speak to your local CPA about the deductibility of your alimony payments.

Yes. Annulment decree payments qualify as deductible alimony payments. They also would be considered taxable income to the recipient. They should be reported as alimony (adjustment or income) on IRS Form 1040 page 1.

The transfer of the house to you that was "incident to a divorce" is treated as a tax-free exchange and not taxable.
The cost basis to you would be the original cost, plus improvements made over the years, not the possible appreciated fair market value as of the date of the divorce.
The current law allows an unmarried individual to exclude up to $250,000 ($500,000 married filing jointly)of gain realized on the sale of a residence.

As part of a divorce settlement decree or a legally separately decree of separate maintenance, the transfer of a traditional IRA to you is considered a tax-free transfer and not reportable or taxable.

Employers must give or mail employees' copies B, C and 2 of Form W-2 on or before January 31st of the following calendar year. A W-2 must be issued if any of the following criteria exists: if there was any withholding; if wages exceed the amount of one exemption. If any employee was paid more than $600; or to any person you paid an amount for services if you are in a trade or business. An employer may be subject to penalties for non-compliance.

Generally, employees are defined either under common law or under special statutes for certain situations.
Generally, anyone who performs services is an employee if you, as an employer, can control what will be done and how it will be done.
This is so even when you give the employee freedom of action. What matters is that you have the legal right to control the method and result of the services.
This definition is important in relationship to classifying workers as employees or independent contractors.
In general, people in business for themselves are not employees. For example, doctors, lawyers, construction contractors and others in an independent trade in which they offer their services to the public are usually not employees.
You are not liable for employment taxes on the payments to non-employees such as independent contractors.

The Annual Federal Unemployment Tax (FUTA) form is due by January 31st, or if all deposits were filed timely, you would then have 10 additional days.

The W-3 is a summary of an employer's W-2s for the calendar year. Employers and other payers must file Transmittal of Income Tax and Tax Statements, or Form W-3 with Copy A of Form W-2 by the last day in February.
The form is filed with: The Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001. (Certified mail use 18769-0002)