Treasury Regulations (26 C.F.R.)
26 CFR § 1.215-1T
Alimony, etc., payments (temporary).
Official textecfr.govlast amended
Q-1 What information is required by the Internal Revenue Service when an alimony or separate maintenance payment is claimed as a deduction by a payor?
A-1 The payor spouse must include on his/her first filed return of tax (Form 1040) for the taxable year in which the payment is made the payee's social security number, which the payee is required to furnish to the payor. For penalties applicable to a payor spouse who fails to include such information on his/her return of tax or to a payee spouse who fails to furnish his/her social security number to the payor spouse, see section 6676.
[T.D. 7973, 49 FR 34458, Aug. 31, 1984]
Source: view the official text
In this part (40 sections)
- 1.197-0 · Table of contents.
- 1.197-1T · Certain elections for intangible property (temporary).
- 1.197-2 · Amortization of goodwill and certain other intangibles.
- 1.199A-0 · Table of contents.
- 1.199A-1 · Operational rules.
- 1.199A-2 · Determination of W-2 wages and unadjusted basis immediately…
- 1.199A-3 · Qualified business income, qualified REIT dividends, and…
- 1.199A-4 · Aggregation.
- 1.199A-5 · Specified service trades or businesses and the trade or…
- 1.199A-6 · Relevant passthrough entities (RPEs), publicly traded…
- 1.199A-7 · Section 199A(a) Rules for Cooperatives and their patrons.
- 1.199A-8 · Deduction for income attributable to domestic production…
- 1.199A-9 · Domestic production gross receipts.
- 1.199A-10 · Allocation of cost of goods sold (COGS) and other…
- 1.199A-11 · Wage limitation for the section 199A(g) deduction.
- 1.199A-12 · Expanded affiliated groups.
- 1.211-1 · Allowance of deductions.
- 1.212-1 · Nontrade or nonbusiness expenses.
- 1.213-1 · Medical, dental, etc., expenses.
- 1.215-1 · Periodic alimony, etc., payments.
- 1.215-1T · Alimony, etc., payments (temporary).
- 1.216-1 · Amounts representing taxes and interest paid to cooperative…
- 1.216-2 · Treatment as property subject to depreciation.
- 1.217-1 · Deduction for moving expenses paid or incurred in taxable…
- 1.217-2 · Deduction for moving expenses paid or incurred in taxable…
- 1.219-1 · Deduction for retirement savings.
- 1.219-2 · Definition of active participant.
- 1.221-1 · Deduction for interest paid on qualified education loans…
- 1.221-2 · Deduction for interest due and paid on qualified education…
- 1.224-1 · Qualified tips.
- 1.241-1 · Allowance of special deductions.
- 1.242-1 · Deduction for partially tax-exempt interest.
- 1.243-1 · Deduction for dividends received by corporations.
- 1.243-2 · Special rules for certain distributions.
- 1.243-3 · Certain dividends from foreign corporations.
- 1.243-4 · Qualifying dividends.
- 1.243-5 · Effect of election.
- 1.245-1 · Dividends received from certain foreign corporations.
- 1.245A-1 - 1.245A-4 · §§ 1.245A-1-1.245A-4 [Reserved]
- 1.245A-5 · Limitation of section 245A deduction and section 954(c)(6)…