Additional information

Official source

For more detailed information on the requirements for alimony and separate maintenance and instances in which you may need to recapture an amount that was reported or deducted (recapture of alimony), see Publication 504, Divorced or Separated Individuals . For more information on decrees and agreements executed before 1985, see the 2004 version of Publication 504 PDF .

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Additional information

Official source

For more detailed information on the requirements for alimony and separate maintenance and instances in which you may need to recapture an amount that was reported or deducted (recapture of alimony), see Publication 504, Divorced or Separated Individuals . For more information on decrees and agreements executed before 1985, see the 2004 version of Publication 504 PDF .