@dudorov-consulti It depends what country your ex lives in. Some countries require you to hold out taxes. There is allot of situations in the article you gave. Still not sure you claim Alimony paid.
A U.S. citizen payer should be allowed a deduction on his or her U.S. tax return for alimony payments made to a nonresident. However, it is important for the U.S. resident payer to withhold 30% tax on payments to a nonresident recipient unless Form W-8BEN is provided. Otherwise, the payer could be liable for the withholding tax.
U.S. Tax Implications for a Nonresident of Receiving an Alimony Payment
If the alimony payment is non-U.S.-source income, then it is outside the scope of U.S. taxation, and there is no impact to the nonresident recipient.
However, if the alimony payment is U.S.-source income, then one of the following will result:
- If 30% was withheld correctly, the nonresident has nothing further to do or file with the IRS;
- If there was properly no withholding, the nonresident needs to file a Form 1040NR, U.S. Nonresident Alien Income Tax Return, attaching Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), stating why he or she qualifies for no tax under the respective treaty;
- If 30% should have been withheld but was not, the nonresident needs to file a Form 1040NR and pay over the appropriate tax to the IRS; or,
- If 30% was withheld and it should have been a lower rate, the nonresident needs to file Form 1040NR, attaching a Form 8833 to claim a refund based on the lower rate of withholding under the treaty.
