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

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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?

Alimony
Divorced or Separated Individuals
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).

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:

(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 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?

Child Support
Divorced or Separated Individuals

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.

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