Rev. date: 08/04/2012
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, 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:
- The payment must be made by cash (including checks and money orders, payable on
demand).
- The instrument does not designate the payments as not includible in the gross income of the recipient spouse and not deductible by the payer
spouse.
- 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.
- There is no liability to make such payments after the death of the recipient
spouse.
- 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: 08/04/2012
No, 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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