Alimony Recapture Worksheet

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This tax worksheet applies to alimony agreements executed after 1984. A taxpayer is subject to the recapture rule in the third year if the alimony the taxpayer pays in the third year decreases by more than $15,000 from the second year or the alimony the taxpayer pays in the second and third years decreases significantly from the alimony paid in the first year. The reasons for a reduction or end of alimony payments that can require a recapture include:

See Publication 17 for further details on alimony recapture.

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Footnote

  1. Including the recapture in income: If a taxpayer must include a recapture amount in income, report this amount as income on the “Alimony received” line of Form 1040. On the dotted line next to the amount, enter the spouse's last name and SSN or ITIN.

    Deducting the recapture: If a taxpayer can deduct a recapture amount, deduct this amount on the “Alimony paid” line of Form 1040. Cross out “paid” and enter “recapture.” In the space provided, enter the spouse's SSN or ITIN.

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