Alimony Received

Enter amounts received as alimony or separate maintenance.

You must let the person who made the payments know your social security number. If you do not, you may have to pay a $50 penalty.

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.