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IRS Tax Map 2008
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Frequently Asked Tax Questions

Interest/Dividends/Other Types of Income - Alimony, Child Support, Court Awards, Damages


Rev. date: 1/2010


Are alimony payments considered taxable income?

previous topic occurrence Alimony next topic occurrence
previous topic occurrence Divorced or Separated Individuals next topic occurrence
previous topic occurrence Taxable Income next topic occurrence

Alimony, separate maintenance, and similar payments from your spouse or former spouse are taxable to you in the year received:
To help determine if these payments are considered alimony, please read the following rules that apply to payments under divorce or separation instruments executed after 1984. They also apply to instruments that were modified after 1984 to specify that the following rules apply or to change the amount or period of payment or to add or delete any contingency or condition.
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 all the following conditions are met:
For the rules for alimony payments under pre-1985 instruments, please see Publication 504, Divorced or Separated Individuals.

Rev. date: 1/2010


Are child support payments considered taxable income?

previous topic occurrence Child Support next topic occurrence
previous topic occurrence Divorced or Separated Individuals next topic occurrence

No, child support payments are neither deductible by the payer nor taxable to the payee.
When you total your gross income to see if you are required to file a tax return, do not include child support payments received.