If you received amounts that are considered alimony, you must include the amount of alimony you received as income.
The IRS requires that you include the SSN or ITIN of the former spouse receiving the alimony payments. Otherwise, the IRS may disallow your deduction for the payments and you may be charged a $50 penalty.
If you’re having trouble getting the SSN or ITIN, report it to the IRS.
On the other hand, if you paid amounts that are considered alimony, you may deduct from income the amount of alimony you paid whether or not you itemize your deductions. Alimony payments are only deductible on Form 1040.pdf, U.S. Individual Income Tax Return. You must enter the social security number (SSN) or individual taxpayer identification number (ITIN) of the spouse or former spouse receiving the payments or your deduction may be disallowed and you may have to pay a $50 penalty.