Penalized $50 for not reporting payee's SSN on alimony payment?

[Kiki]

Is it true that there is a $50 Penalty for not reporting a payor's social security number on 1040 when you receive alimony?

I have reported alimony income for past years with using CPAs and TurboTax.  I've never been asked former spouse's SSN so that I've never reported his SSN on my 1040.  But I've never penalized (never received a letter from the IRS for the penalty)

I happened to find an article saying there is $50 penalty if you don't report former spouse's SSN along reporting Alimony income.

My divorce was finalized before 2019.

[VolvoGirl]

Well here's IRS info.  It says you may have to pay the $50 penalty if you are the one PAYING alimony If you don't report the person's ssn that's receiving it.  And if you are receiving alimony you have to give the payer your ssn.  You don't have to put their ssn on your return.

https://www.irs.gov/taxtopics/tc452 

[Kiki]

Oh, Good !  that's understandable and make a sense.  Thank you very much.