For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

FORBES: Taxes From A To Z (2013): R Is For Recapture

Despite the agreement of the spouses as set forth in paragraph 13 of the divorce decree, Ms. Defernez claimed a dependency exemption deduction for TDD on her 2007 Federal income tax return.

FORBES: Fathers Denied Dependency Deduction For Lack of Form

Three weeks before the special election, news surfaced that Sanford's ex-wife had filed a court complaint alleging he was in her house without permission in violation of their divorce decree, leading the National Republican Congressional Committee to pull its support from the campaign.

NPR: Ex-SC Gov. Sanford Back In Political Office