The goal of the alimony recapture rules is to properly define the substance of payments made to a former spouse in order to ensure proper tax treatment.These rules "lookback" to the following years for the calculation:

A) Years 1 and 2.
B) Years 3 and 4.
C) Years 1 through 3.
D) Years 4 through 6.

Alimony Recapture Rules

Tax regulations designed to prevent excessive deductions for alimony payments, potentially requiring a payer to include in income previously deducted payments under certain conditions.

Proper Tax Treatment

The correct or legal manner of reporting and handling taxes for various transactions and situations according to tax regulations.

Lookback

A financial term referring to the practice of looking back at historical data or periods to make calculations or assessments.