Skip to main content
Level 1
April 4, 2019

Alimony Repayment

  • April 4, 2019
  • 2 replies
  • 6 views

I have a client that had to repay alimony in 2018 that she received in prior years. 

Can I dedcut it on the scheedule A other deductions and then on my IL return as well.

This topic has been closed for replies.

2 replies

IntuitCharlene
Community Manager
April 4, 2019

IRS Publication 504 page 13 addresses Alimony payments. 

https://www.irs.gov/pub/irs-pdf/p504.pdf

It does not specify if a "Repayment" of Alimony would be deductible or not so it may depend on your interpretation of page 13 rules. 

Based on the publication this would not be reported on the Schedule A, it is normally deducted on the 1040 Schedule 1 line 31a. 

Since this is reported on the 1040 as a deduction that would reduce the Federal AGI and IL uses the Federal AGI as the starting point to determine the IL Taxable income any Alimony Paid would flow to IL as part of the Federal AGI for line 1. 

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Accept as solution" and then just changing the Accept as solution to Mark as Best Answer, mine gets cutoff, so it is too long. I changed mine to the following and it fits. -->**Say "Thanks" by clicking the thumb icon in a post**Click "Mark as Best Answer " to mark the post that answers your question.
Intuit Community Champion
April 4, 2019

If she included it in income in prior years, put it on schedule 1 line 21