![]() You’re subject to the recapture rule in the third year if either of these applies: Instead, they can be treated as a nondeductible property settlement. This keeps large payments from being treated as deductible alimony in the first few years after a divorce. The law allows recapture of certain alimony deductions. If so, you can’t claim the payment - or the portion affected by the event - as alimony. The amount you pay might depend on the life event of a child. ![]()
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