Can I deduct alimony paid to my former spouse?

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. For additional information, refer to Tax Topic 452, Alimony Paid (this topic covers alimony under decrees or agreements after 1984); and Publication 504, Divorced or Separated Individuals.

Are alimony payments considered taxable income?

Alimony, separate maintenance, and similar payments from your spouse or former spouse are taxable to you in the year received. The amount is reported on Form 1040 (PDF). You cannot use Form 1040A (PDF) or Form 1040EZ (PDF). Refer to Tax Topic 406, Alimony Received, or Publication 504, Divorced or Separated Individuals.

To help determine if these payments are considered alimony, please read the following:

The following rules apply to payments under divorce or separation instruments executed after 1984. They also apply to instruments that were modified after 1984 to:

(1) Specify that these rules will apply or

(2) Change the amount or period of payment or add or delete any contingency or condition.

For the rules for alimony payments under pre-1985 instruments, please see Publication 504, Divorced or Separated Individuals.

A payment to or for a spouse or former spouse under a divorce or separation instrument is alimony, if the spouses do not file a joint return with each other, if the following conditions are met:

(1) The payment must be made by cash, check, money order, etc.

(2) The instrument does not designate the payments as not includible in the gross income of the recipient spouse and not deductible by the payor spouse.

(3) The spouses are not members of the same household at the time the payments are made. Exception: If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree or court order may qualify as alimony even if you are members of the same household at the time of payment.

(4) There is no liability for payments after the death of the recipient spouse.

(5) The payment is not treated as child support.

For an explanation of these requirements please see, Publication 504, Divorced or Separated Individuals.