Is alimony paid to my former spouse tax deductible?

Alimony is an amount paid by a person to a spouse or former spouse under a divorce or separation agreement. Usually, these alimony payments provide support to a spouse or former spouse with whom you no longer live. Alimony does not include child support payments or property settlement amounts. Alimony paid is generally tax deductible from gross income on your tax return in the tax year it is paid, even if you do not itemize your tax deductions; but there are requirements and exceptions. Your spouse or former spouse must include alimony in his or her gross taxable income on his or her tax return in the tax year received. Different tax rules apply to alimony agreements entered into or modified at different times.

If you are divorced or separated, you may be able to deduct the alimony or separate maintenance payments that you are required to make to your spouse or former spouse, or on behalf of that spouse, from your tax return. If the payments are tax deductible they are taxable on your former spouse's tax return.

Several tax tests must be met in order for your alimony payments to be tax deductible, as follows:

	The alimony must be paid under a decree of divorce or legal separation agreement, written separation agreement, or a decree of support. Voluntary payments are not tax deductible to you or taxable on your spouse's tax return;
	The agreement must provide for cash payments. For rules regarding minimum payout periods and amounts see IRS tax Publication 504, Divorced or Separated Individuals;
	Payments for child support, and any amount of the "alimony" paid for child support, are disqualified from being tax deductible;
	You and your former spouse may not live in the same household (there are certain exceptions); and
	Your liability to pay the alimony must terminate upon the death of your former spouse.

Partial payments that include both alimony and child support are allocated first to non tax deductible child support.

You may state in your divorce decree that alimony is neither tax deductible nor taxable to your former spouse. The statement disqualifies the alimony payments from being tax deductible.

Use Line 31a of IRS tax Form 1040, to claim your tax deduction for alimony. Because alimony is tax deductible "above the line" you can claim the tax deduction even if you do not itemize your deductions. You are required to enter the Social Security number of your former spouse. If you don't your tax deduction can be disallowed and the IRS may require you to pay a $50 tax penalty.

Your former spouse should report any taxable alimony received on Line 11 of IRS tax Form 1040. You must furnish your former spouse with your Social Security number.

Related tax information about Alimony

Tax Directory Topics:
Legal Fees
Itemized Tax Deductions

IRS publications about Alimony:
For additional information, refer to Tax Topic 452, Alimony Paid (this topic covers alimony under decrees or agreements after 1984), or IRS Publication 504,

Divorced or Separated Individuals. Also see IRS Publication 17,

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