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Alimony Recapture

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    Alimony Recapture

    Taxpayer made these payments for spousal support:
    Year 1- $22,000
    Year 2- $40,000
    Year 3- $0

    Year 2 was monthly payments then a lump sum to end the alimony. I did worksheet one in Pub 504.
    This will be subject to recapture in year 3, correct? I'll need to break the news to the taxpayer.
    Thanks!
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