What documentation do I need to prove alimony payments that I paid in 2016 so that I can deduct it? Also, do I need to send a form to the person I have paid showing the amount?

[JaimeG · Accepted solution]

Generally, a taxpayer can deduct the required alimony payments to a former spouse, or to a third party on behalf of that spouse under a divorce or separation instrument, such as a divorce decree or a written agreement incident thereto. You do not need to send any sort of form the individual receiving he Alimony but it is always recommended to touch-base and reconcile Dollar Amounts to avoid discrepancies in the Tax Return.

Please remember,Taxpayers must provide the Social Security number(SSN) or IRS individual taxpayer identification number (ITIN) of the recipient spouse on the tax return. If the former spouse’s SSN or ITIN is not included, the taxpayer may have to pay a $50 penalty and the deduction may be disallowed. If the recipient spouse does not give the person who paid the alimony his SSN or ITIN, he may have to pay a $50 penalty.