Alimony is an amount paid by a person to a spouse or former spouse under a divorce or
separation agreement. Usually, these alimony payments provide support to a spouse or former
spouse. Alimony does not include child support payments or property settlement amounts.
Alimony received is generally taxable income on the recipient's tax
return in the tax year it is received; but there are
exceptions. Generally your spouse or former spouse may deduct alimony paid on his or her
tax return in the tax year paid. Different rules apply to alimony agreements entered into or
modified at different times.
If the payments are
tax deductible to your former spouse on his/her tax return they are taxable to
you on your tax return.
Partial alimony payments that include both alimony and child support are allocated first to
non tax deductible / non taxable child support.
You may state in your divorce decree that alimony is neither taxable to you
on your tax return nor
tax deductible by your former spouse on his/her tax return.
If your alimony is taxable you
on your tax return are required to provide your former spouse with your
Social Security number. If you don't the IRS may require you to pay a $50 penalty.
The taxable amount is reported on
Form 1040, line 11. You cannot use Form 1040A or Form