(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.