Alimony payments received from your spouse or former spouse are taxable to you in the year received. The amount is reported on line 11 of Form 1040 (PDF). You cannot use Form 1040A (PDF) or Form 1040EZ (PDF). The person making the payment may claim a deduction in the year paid on Form 1040, line 31a. You must give the person who paid the alimony your social security number. If you do not, you may have to pay a $50 penalty.

Do not include child support payments as alimony. 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 Tax Topic 355 for additional information. For more information, refer to Publication 504 (PDF), Divorced or Separated Individuals, or refer to Tax Topic 452, Alimony Paid.

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