Rev. date: 1/1/2011Alimony, 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,
executed before 1985, 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:
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(1) The payment must be made by cash (including checks
and money orders, payable on demand).
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(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.
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(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.
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(4) There is no liability to make such payments after
the death of the recipient spouse.
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(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: 1/1/2011No, child support payments are neither deductible by the payer
nor taxable to the payee.
When you calculate 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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