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What records you should keep when you pay or receive alimony payments.
You must keep adequate records if you are paying or receiving alimony. This point cannot be over-emphasized. Frequently after a divorce, the spouses dispute, or the IRS challenges, the amounts which were actually paid or received. Without adequate documentation, the payer may lose the alimony tax deduction and be ordered to pay back support if the other spouse makes a claim in court.
Here are suggestions of records to keep:
Be sure to keep these records for at least three years from the date you file the tax return deducting the payments.
Make a list which shows each payment received. Include the following information:
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