What is the alimony recapture rule?

The alimony recapture rule only applies to the payor when alimony payments decrease substantially or end during the first three calendar years. This rule is intended to prevent payers whose divorces occur near the end of the year from making deductible property settlements at the beginning of the year. Will you owe alimony recapture?

Let our Alimony Recapture Calculator determine if this rule applies to your proposed alimony payments.


[i]
[i]
[i]
[i]