How to Complete Form 1099 for Alimony

Calculate your annual alimony payments to claim a tax deduction.

If a divorce court ordered you to pay alimony to your ex-spouse, the Internal Revenue Service allows you to claim the alimony as a tax deduction. However, your former spouse may not realize that she must claim the alimony as income when she files her taxes. To ensure that your ex claims your alimony payments, you can request a Form 1099 from the IRS, complete the form and send it to your her. Form 1099 notifies her that you have claimed your alimony payments as a deduction and that she must report the income.

Step 1

Calculate the amount you can deduct and that your former spouse must claim as income by adding up all of the alimony payments you made throughout the year. Subtract any child support payments you may have included along with your alimony. Child support is not tax-deductible.

Step 2

Visit the IRS website to download and print a Form 1099.

Step 3

Enter your name, street address, city, state, ZIP code and telephone number under the "Payer" section.

Step 4

Enter your Social Security number in the box labeled "Payer's Federal Identification Number" and your ex-spouse's Social Security number in the box labeled "Recipient's Federal Identification Number."

Step 5

Enter your ex-spouse's name under "Recipient's Name." The boxes below that request basic information about the recipient, such as his street address, city, state and ZIP code. Fill these boxes in with the corresponding information.

Step 6

Enter the full amount of alimony you paid for the year in box 3, "Other income." Leave the remainder of the boxes empty, as these apply to business, rather than personal, transactions.

Step 7

Send a copy of the Form 1099 to the IRS and a copy to your former spouse.

Tip

If you or your spouse do not have a Social Security number, you may use a taxpayer identification number in lieu of a Social Security number when filling out Form 1099.

Only court-ordered alimony is eligible for a tax deduction. If you pay alimony voluntarily, you cannot claim it as a deduction or send your former spouse a Form 1099.

Warning

You must have your ex-spouse’s Social Security number to claim the alimony you paid as a tax deduction. If you fail to include your ex-spouse’s Social Security number on Form 1099, the IRS can choose to deny your tax deduction and charge you a $50 fee.

Things You'll Need

  • Your Social Security number

  • Ex-spouse's Social Security number

references & resources