Alimony, separate maintenance, and similar payments from your spouse
or former spouse are taxable to you in the year received. The amount
is reported on line 11 of Form 1040. You cannot use Form 1040A or
Form 1040EZ. The person making the payment may claim a deduction in
the year paid on Form 1040. You must give the person who paid the
alimony your social security number. If you do not, you may have to
pay a penalty.
Do not include child support payments as taxable income. If your
decree or agreement calls for both alimony and child support and
specifies amounts for each, only the alimony is taxable.
If you receive alimony, you may have to pay estimated tax. Refer to
Topic 355 for additional information.
For more information, see Publication 504, Divorced or Separated
Individuals, or refer to Topic 452, Alimony Paid.
Tax Topics & FAQs | Tax Help Archives | Home