Your ex-spouse must obtain an ITIN or your alimony deduction may be disallowed and you may have to pay a $50 penalty.
Your former spouse will complete Form W-7, Application for IRS Individual Taxpayer Identification Number.
You can file your tax return and apply for your former spouse's ITIN at the same time. To do so, you will mail your tax return to the IRS and you attach your ex-spouses completed Form W-7 to your return. You will enter Applied For in the Social Security Number fields for your ex-spouse when completing your tax return.
