[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.215-1T]

[Page 347]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.215-1T  Alimony, etc., payments (temporary).

    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]

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