Alimony Recapture Worksheet

If you're paying alimony to a former spouse, and the divorce agreement requires that a large sum (over $15,000) be paid in the first or second year following the divorce, but significantly less in the third year, you have some tax complications to deal with.

Specifically, a portion of the alimony you could deduct in the first two years is recaptured by being added to your taxable income in the third year.

If this rule applies to your situation, you can use the worksheet provided to determine the amount to be recaptured.

alimony recapture worksheet

The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

Adobe Acrobat Reader is available, without charge, at the Adobe website.

For more information, see our discussion of recapture of frontloaded alimony.