Level 3

No social security # for ex spouse alimony payments

Forum|Forum|4 months ago
February 5, 2026
3 replies
13 views

I have a client that has alimony payments deducted from his 1099. 1099 says in box 2 (taxable amount) "UNKNOWN". Taxpayer has been divorced for over 30 years and said there is no way he will be able to get her social security number. I see two options: First is to leave the social security box blank and override the error so I can e-file it. Second is to just subtract the alimony from box 1 of the 1099 and put the result in box 2 as the taxable amount. Which option do you believe will cause less trouble? Will the IRS allow the deduction if he does not have the social security number?

ProSeries Tax

B

bebopAuthor

Level 3

Just an added note: the amount of the alimony and the name of the recipient is written on the 1099 as a note at the bottom.

sjrcpa

Level 15

Are you sure it is alimony?

Usually this was part of the property settlement and not alimony. For example - ex is to receive 1/3 of former spouse's pension when he starts to receive it. And if it is pension income it should have been done as a QDRO.

The more I know the more I don’t know.

B

bebopAuthor

Level 3

That makes sense. So do I just subtract the amount from the total in box 1 and put the result in box 2 when I enter the data on the 1099 in the program?

rbynaker

Level 13

This smells like a Civil Service Annuity from OPM.

Are you sure the spouse's amount is included in box 1?

BobKamman

Level 15

When did this start? Did he just retire? QDRO's have been around since about 1985, so was he divorced more than 40 years ago? If it's alimony, it stops when she dies or remarries, how does he know if those conditions haven't been met? Is this possibly a garnishment, because he wasn't paying alimony, perhaps years ago?

Is this a disability pension, and has he recovered his cost? Under the old rules, or the new rules? Lots of missing information here.

B

bebopAuthor

Level 3

I don't know how long ago the divorce took place, only that he has an adult son with his current marriage. He did pay alimony many years ago, but she did remarry. He was a full time serviceman until he had to retire do to a disability of his several years ago.Now he is required to give her a % from his annuity. So technically this is not alimony. That is all I know. I have been doing his return all this time, but now I'm questioning whether I have been doing it wrong. I was just subtracting the amt paid to his ex from the amount in box 1 and putting the result in box 2.

sjrcpa

Level 15

He is SOL. He should have had a QDRO. Without it, he gets taxed on the whole thing, as if nothing went to the ex.

Does he have the property settlement/divorce agreement? Maybe it really is a QDRO and someone dropped the ball on the paperwork. I don't know if it can be fixed retroactively, though.

The more I know the more I don’t know.

Sign up

Login with SSO

Let's get you signed in

Login with SSO

Scanning file for viruses.

This file cannot be downloaded