I took my ex to court this last Feb ('09) and received a settlement for back alimony that he hadn't paid for 2007 and 2008. He paid me the entire amount in one lump sum about a week later. I was wondering how I pay taxes on the alimony settlement. Do I declare it as income in 2009 or can I go back and amend my tax returns for 2007 and 2008 and pay the taxes on the money for those years (I was in a lower tax bracket during those years)?