this is from turbo tax blog. As the payer of alimony, you report the "Alimony Recapture" on Line 11 of Form 1040. As you already noticed, you must cross out the word "Received" on Line 11 and write in the word "Recapture". On the dotted line next to the amount, enter your spouse's last name and social security number or IRS individual taxpayer identification number. In order to do this you'll have print out the tax return (obviously) and paper file, do not e-file, the tax return.