Hulan and Micki were divorced in 2015. Hulan was ordered to pay Micki $12,000 a year in alimony. How is the alimony reported on each of their 2025 tax returns? Hulan claims $12,000 as an adjustment to income, and Micki reports $12,000 as income. Hulan claims $12,000 as an adjustment to income, and Micki does not report the alimony she received. Hulan reports $12,000 as income, and Micki reports $12,000 as an adjustment to income. Hulan does not report the alimony on his return, and Micki reports $12,000 as income.