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Alimony recapture.
The Tax Adviser
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March 1, 2003|
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Facts: Bob and Maggie Kensington divorced in February 2003; Maggie was awarded alimony under their divorce decree. Bob pays Maggie $45,000 in alimony in 2003, $25,000 in 2004 and $15,000 in 2005. Issue: Is Bob subject to alimony recapture?
Analysis
To prevent divorcing parties from disguising property settlement payments as alimony, payments that fail a mathematical test must be recaptured if they were deducted as alimony. A spouse who takes an alimony deduction in one year may have to recapture it by recognizing taxable income in a later year. Under Sec. ...
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