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Where to Claim the Deduction

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The amount of deductible alimony payments is entered on Schedule 1 of Form 1040 or 1040‐SR. There is no separate form or schedule to complete when deducting alimony. However, you must include the recipient's Social Security number on your return (to allow the IRS to cross‐check whether the recipient reported the alimony as income) and the date of the divorce or separation agreement (to allow the IRS to see whether alimony is deductible).

J.K. Lasser's 1001 Deductions and Tax Breaks 2022

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