Alimony Recapture Calculator
IRC §71(f) — applies to divorce or separation instruments executed before January 1, 2019
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If any answer is Yes, the recapture rules do not apply.
⚠️ No Recapture Applies
Based on your answers, an exception applies and no alimony recapture is required under IRC §71(f)(5). Consult a tax professional to confirm.
Enter actual alimony paid in each post-separation year. Year 1 is the first calendar year after separation; Year 3 is the last.
This calculator applies to alimony under divorce instruments executed before January 1, 2019 (pre-TCJA). Post-2018 instruments follow different rules. Consult a qualified tax professional.