Treasury Regulations · 26 CFR
§ 1.215-1T. Alimony, etc., payments (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 215
Cite as 26 CFR § 1.215-1T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 31, 1984 by T.D. 7973
- Issued under
- 26 U.S.C. § 215
- Length
- 139 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 0
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.
(98 Stat. 798, 26 U.S.C. 1041(d)(4); 98 Stat. 802, 26 U.S.C. 152(e)(2)(A); 98 Stat. 800, 26 U.S.C. 215(c); 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7973, 49 FR 34458, Aug. 31, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7973 (49 FR 34458)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Additional Itemized Deductions for Individuals
Nearby sections
- § 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 housing corporation.
- § 1.216-2 Treatment as property subject to depreciation.
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.