How can I claim alimony payments to my ex-wife who lives in Canada if she doesn’t have a tax identification number?

Mar 05, 2019

I am a U.S. permanent resident, and I pay alimony to my ex-wife who lives in Canada. She has never lived in the United States and has no U.S. Tax ID number. I am just wondering how I can claim the alimony payment without her having a Tax ID number?

Alimony paid to a nonresident alien is subject to 30 percent withholding; however, there is a treaty with Canada that covers alimony, so that withholding is not necessary. I would recommend that the recipient obtain an individual taxpayer identification number (ITIN) for the benefit of the payor.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: Dafna Meltzer, CPA, is with Meltzer & Meltzer CPAs in Elkins Park, Pa.

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