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

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The alimony recapture rules require the recipient of alimony to decrease their AGI by a portion of the amount included in gross income as alimony in a prior year or years. This is to prevent a front-loading of alimony payments that are disguised as property settlements.

If the Alimony Recapture Rules Apply, the Recipient of the Alimony