You may deduct the alimony or separate maintenance payments you are required to make, and you must include in income the alimony or separate maintenance payments you receive. This topic covers alimony under divorce or separate maintenance decrees or written separation agreements entered into by you and your spouse/former spouse after 1984. It explains what is deductible if you pay alimony, and what is taxable if you receive alimony. Alimony payments you make under a divorce or separation instrument are deductible if all of the following requirements are met:

1. You and your spouse or former spouse do not file a joint return with each other,
2. You pay in cash (including checks or money orders),
3. The divorce or separation instrument does not say that the payment is not alimony,
4. If legally separated under a decree of divorce or separate maintenance, you and your former spouse are not members of the same household when you make the payment,
5. You have no liability to make any payment (in cash or property) after the death of your spouse or former spouse; and
6. Your payment is not treated as child support.

Child support is never deductible. If your divorce decree or other written instrument or agreement calls for alimony and child support, and you pay less than the total required, the payments apply first to child support. Any remaining amount is considered alimony.

Noncash property settlements, whether in a lump sum or installments, do not qualify as alimony. Voluntary payments (i.e., payments not required by a divorce decree or separation instrument) do not qualify as alimony.

You do not have to itemize deductions to deduct your alimony payments. You must claim the deduction on Form 1040 (PDF). You cannot use Form 1040A or Form 1040EZ. You must provide the social security number of the spouse or former spouse receiving the payments. If you don't, you may have to pay a $50 penalty and your deduction may be disallowed.

If you are the spouse or former spouse who is receiving the alimony, you must report the full amount as income on your Form 1040. You cannot use Form 1040A or Form 1040EZ. If you do not give your social security number to your spouse or former spouse who is making the alimony payments, you may have to pay a $50 penalty.

More information on alimony, including rules for divorces and separations before 1985 and recapture rules, is available in Publication 504, Divorced or Separated Individuals.