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IRS.gov Website
Publication 17
taxmap/pub17/p17-095.htm#en_us_publink1000172908

How To Deduct Alimony Paid(p134)

rule
You can deduct alimony you paid, whether or not you itemize deductions on your return. You must file Form 1040. You cannot use Form 1040A or Form 1040EZ.
Enter the amount of alimony you paid on Form 1040, line 31a. In the space provided on line 31b, enter your spouse's social security number.
If you paid alimony to more than one person, enter the social security number of one of the recipients. Show the social security number and amount paid to each other recipient on an attached statement. Enter your total payments on line 31a.
EIC
If you do not provide your spouse's social security number, you may have to pay a $50 penalty and your deduction may be disallowed.