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CP325A notice: what it means and what to do
Got an IRS CP325A notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP325A notice freeWhat the IRS says this notice is about
Our records indicate that there may be an error in the reported amount of alimony you paid. This notice has been sent to inform you of this discrepancy and to help you verify if you reported your taxable alimony correctly.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
Review your 2025 Form 1040 Schedule 1 federal tax return to make sure you correctly reported your alimony payments on line 19a. If you need to adjust your alimony reporting:
- File an amended return . If you filed electronically, you may file your amended return electronically. You can get help at an IRS Taxpayer Assistance Center .
- Share this letter with anyone helping you with preparing your returns.
- If you file an amended federal tax return, you may also need to file an amended state or local tax return.
Failure to review and address any incorrect or incomplete information could result in additional communication from the IRS.
Common questions
When is a payment considered alimony?
A payment is alimony or separate maintenance if all the following requirements are met:
- The spouses don't file a joint return with each other
- The payment is in cash (including checks or money orders)
- The payment is to or for a spouse or a former spouse made under a divorce or separation instrument
- The spouses aren't members of the same household when the payment is made (This requirement applies only if the spouses are legally separated under a decree of divorce or of separate maintenance.)
- There's no liability to make the payment (in cash or property) after the death of the recipient spouse
- The payment isn't treated as child support or a property settlement
- The divorce or separation agreement does not designate the payment as not includable in gross income of the payee spouse and not allowable as a deduction to the payer spouse
What forms of payment are excluded from alimony?
- Child support
- Noncash property settlements, whether in a lump-sum or installments
- Payments that are your spouse's part of community property income
- Payments to keep up the payer's property
- Use of the payer's property
- Voluntary payments (that is, payments not required by a divorce or separation instrument)
Child support is never deductible and isn't considered income. Additionally, if a divorce or separation instrument provides for alimony and child support, and the payer spouse pays less than the total required, the payments apply to child support first. Only the remaining amount is considered alimony.
How do I report my taxable alimony?
If you paid amounts that are considered taxable alimony or separate maintenance, you may deduct from your income the amount of alimony or separate maintenance you paid, whether or not you itemize your deductions. Deduct alimony or separate maintenance payments on Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors (attach Schedule 1 (Form 1040), Additional Income and Adjustments to Income PDF ). You must enter the Social Security number (SSN) or individual taxpayer identification number (ITIN) of the spouse or former spouse receiving the payments or your deduction may be disallowed and you may have to pay a $50 penalty.
My divorce decree or separation agreement occurred in 2019; can I claim alimony as a deduction?
No, the payer spouse can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018, or (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification.
My divorce decree or separation agreement occurred before 2019 but was later modified, can I claim alimony as a deduction?
If the divorce degree or separation instrument was executed before 2019 but later modified with the modification expressly stating the repeal of the deduction for alimony payments, you cannot deduct alimony from your income.
Helpful information
Follow the links below to read more about topics related to alimony and separate maintenance:
- Tax topic no. 452, Alimony and separate maintenance
- Publication 504, Divorced or Separated Individuals
- Tax considerations for people who are separating or divorcing
- A change in marital status affects tax filing
- Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Follow the links below to read more about filing an amended return or making a payment.
- Form 1040X Frequently asked questions
- IRSvideos: Amending a Return (youtube.com)
- Make a payment
- Get help with tax debt
- Online account for individuals