If the alimony recapture rules apply, the recipient of alimony decreases his or her adjusted gross income (AGI) by a portion of the amount included in gross income as alimony in a prior year or years.

Question

Quizplus · Accepted Answer

This is true. The alimony recapture rules require the recipient of alimony to decrease their AGI by a portion of the amount included as alimony in prior years, in order to avoid the recapture of excess payments as income in those prior years.

If the Alimony Recapture Rules Apply, the Recipient of Alimony