{"id":2838,"date":"2022-08-04T12:23:29","date_gmt":"2022-08-04T12:23:29","guid":{"rendered":"https:\/\/rouzade.com\/?p=2838"},"modified":"2024-05-06T11:03:26","modified_gmt":"2024-05-06T09:03:26","slug":"kak-deklarirovat-kompensaciju-pri-razvode","status":"publish","type":"post","link":"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/","title":{"rendered":"How to declare compensation in a divorce"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/#%d0%9a%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_%d0%be_%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0%d1%85\" >Compensation received in the income tax return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/#%d0%a1%d1%80%d0%be%d0%ba_%d0%b2%d1%8b%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%b8_%d0%bf%d0%be%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%b3%d0%be_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\" >Deadline for payment of compensation and income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/#%d0%94%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8f_%d0%be_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b9_%d0%b2_%d0%b2%d0%b8%d0%b4%d0%b5_%d0%ba%d0%b0%d0%bf%d0%b8%d1%82%d0%b0%d0%bb%d0%b0\" >Declaration of compensation received in the form of capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/#%d0%9a%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b5_%d0%bf%d0%be_%d0%b8%d1%81%d1%82%d0%b5%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_12_%d0%bc%d0%b5%d1%81%d1%8f%d1%86%d0%b5%d0%b2\" >Compensation received after 12 months<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/en\/kak-deklarirovat-kompensaciju-pri-razvode\/#%d0%9a%d0%b0%d0%ba%d1%83%d1%8e_%d0%b3%d1%80%d0%b0%d1%84%d1%83_%d0%b7%d0%b0%d0%bf%d0%be%d0%bb%d0%bd%d1%8f%d1%82%d1%8c_%d0%b4%d0%bb%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%b8%d1%8f_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%b2_%d0%b2%d0%b8%d0%b4%d0%b5_%d0%bf%d0%b5%d0%bd%d1%81%d0%b8%d0%b8\" >Which column should I fill out to receive compensation in the form of a pension?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%b0%d1%8f_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8_%d0%be_%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%b0%d1%85\"><\/span>Compensation received in the income tax return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>How to declare compensation (prestation compensatoire) received by one of the former spouses? When you are the creditor of the compensation (the one who receives it), the tax system (and therefore the fields that need to be filled out) depends on the method of payment:<\/p>\n<ul>\n<li>Compensation in the form of capital,<\/li>\n<li>compensation in the form of a pension,<\/li>\n<li>compensation paid at once or in several installments over a period less than or equal to 12 months,<\/li>\n<li>compensation payment in installments over 12 months.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2863\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots.jpg\" alt=\"\" width=\"823\" height=\"463\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots.jpg 823w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots-300x169.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots-768x432.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots-696x392.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/prestation-declaration-impots-747x420.jpg 747w\" sizes=\"auto, (max-width: 823px) 100vw, 823px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d1%80%d0%be%d0%ba_%d0%b2%d1%8b%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%b8_%d0%bf%d0%be%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%b3%d0%be_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b0\"><\/span>Deadline for payment of compensation and income tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The timing of payment of compensation received in the event of a divorce affects the applicable taxation.<\/p>\n<p>The payment period is calculated from the \u201cdate on which the decision becomes final.\u201d We are talking about a court decision without the possibility of appeal:<\/p>\n<ul>\n<li>Either because legal remedies have been exhausted,<\/li>\n<li>or because the deadline has expired.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2859\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2.png\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2.png 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2-300x251.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2-768x644.png 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2-696x583.png 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/08\/2-501x420.png 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Indeed, according to these criteria, the beneficiary taxpayer is obliged or not to include the amounts received in his taxable income, and therefore indicate them in his tax return.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%94%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8f_%d0%be_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b9_%d0%b2_%d0%b2%d0%b8%d0%b4%d0%b5_%d0%ba%d0%b0%d0%bf%d0%b8%d1%82%d0%b0%d0%bb%d0%b0\"><\/span>Declaration of compensation received in the form of capital<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Which column should be filled in when paying compensation in the form of capital? This case corresponds to a lump sum payment of compensation.<\/p>\n<ul>\n<li><strong>For a period equal to or less than 12 months<\/strong>: Amounts are not taxable and therefore do not have to be reported on your income tax return.<\/li>\n<li><strong>For a period of more than 12 months<\/strong>: In the same transaction as alimony, amounts received separately (payment in multiple installments) are taxable and therefore must be reported on the income tax return.<\/li>\n<\/ul>\n<p>To do this, the taxpayer must fill in one of the following columns in the line \u201cAlimony received\u201d:<\/p>\n<ul>\n<li>Box 1AO, Declarant 1 on Form 2042 K (paper return) or online return,<\/li>\n<li>Box 1BO, Declarant 2 on Form 2042 K or online return,<\/li>\n<li>Box 1CO or 1DO on Form 2042K if the beneficiary is a dependent,<\/li>\n<li>columns 1CO - 1FO of the online declaration, if the recipient is a dependent.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%bd%d0%be%d0%b5_%d0%bf%d0%be_%d0%b8%d1%81%d1%82%d0%b5%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_12_%d0%bc%d0%b5%d1%81%d1%8f%d1%86%d0%b5%d0%b2\"><\/span>Compensation received after 12 months<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When compensation is paid in a lump sum after 12 months from the date of the judgment, it may be treated as exceptional income and taxed under the private system if a condition relating to its amount is satisfied.<\/p>\n<p>Only in this specific case is it necessary:<\/p>\n<ul>\n<li>Indicate the benefit amount in column \u00d8XX of form 2042 K on the line \u201cExceptional or deferred income\u201d,<\/li>\n<li>do not declare the amount in question elsewhere on the tax return.<\/li>\n<\/ul>\n<p>You must also indicate:<\/p>\n<ul>\n<li>Nature of income: capital compensation paid more than 12 months after the judge&#039;s decision (prestation compensatoire en capital vers\u00e9e lus de 12 mois apr\u00e8s la d\u00e9cision du juge),<\/li>\n<li>and its quality: exceptional income or deferred income (revenu exceptionnel ou revenu diff\u00e9r\u00e9).<\/li>\n<\/ul>\n<p>When the debtor (the ex-spouse who is paying) delays payment of compensation, all or part of the amount due, for a period of more than 12 months, while a court order or approved agreement requires payment within a period of 12 months, special treatment applies. Indeed, if such dishonesty is detected, the beneficiary is not obliged to declare the amount received, since it is not subject to taxation.<\/p>\n<p>In this case, and for the sake of transparency, it is advisable to inform the administration that such an amount was collected, but not declared and for what reason (delay by the debtor beyond the planned 12 months). This statement is made:<\/p>\n<ul>\n<li>On a tax form (Form 2042 or Pre-filed Return 2042 K): bottom of page 2, in the INFORMATION field, after section D - addition of adult or married children in 2021,<\/li>\n<li>as part of the online declaration: end of step 3 of the tax return (Income and expenses), in the INFORMATION field.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba%d1%83%d1%8e_%d0%b3%d1%80%d0%b0%d1%84%d1%83_%d0%b7%d0%b0%d0%bf%d0%be%d0%bb%d0%bd%d1%8f%d1%82%d1%8c_%d0%b4%d0%bb%d1%8f_%d0%bf%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%b8%d1%8f_%d0%ba%d0%be%d0%bc%d0%bf%d0%b5%d0%bd%d1%81%d0%b0%d1%86%d0%b8%d0%b8_%d0%b2_%d0%b2%d0%b8%d0%b4%d0%b5_%d0%bf%d0%b5%d0%bd%d1%81%d0%b8%d0%b8\"><\/span>Which column should I fill out to receive compensation in the form of a pension?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the context of an annuity payment, the compensation benefit received is taxable to the beneficiary.<\/p>\n<p>A taxpayer who receives a sum of money in this regard from his ex-spouse must indicate this in his income tax return:<\/p>\n<ul>\n<li>columns 1AO - 1DO of form 2042 K on the line \u201cAlimony payments received\u201d,<\/li>\n<li>or fields 1AO to 1FO for online declaration.<\/li>\n<\/ul>\n<p>Source <a href=\"https:\/\/partenaire.toutsurmesfinances.com\/fd6u8m32\/declaration-de-revenus-2022-prestation-compensatoire-recue-apres-un-divorce-quelle-case-faut-il-declarer-et-comment-1496\/\">https:\/\/partenaire.toutsurmesfinances.com\/fd6u8m32\/declaration-de-revenus-2022-prestation-compensatoire-recue-apres-un-divorce-quelle-case-faut-il-declarer-et-comment-1496\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>All the details about the declaration of compensation in case of divorce.<\/p>","protected":false},"author":1,"featured_media":2861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[314],"class_list":{"0":"post-2838","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u0427\u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0437\u043d\u0430\u0442\u044c \u043e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0438 \u043f\u0440\u0438 \u0440\u0430\u0437\u0432\u043e\u0434\u0435?<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435, \u043a\u0430\u043a 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