If you are divorced or separated, you may be able to deduct the alimony
or separate maintenance payments that you are required to make to your
spouse or former spouse, or to a third party on behalf of that spouse.
This topic covers alimony under decrees or agreements after 1984. It explains
what is deductible if you pay alimony, and what is taxable if you receive
alimony.
Alimony payments you make under a decree or written agreement are
deductible if all of the following requirements are met:
- You pay in cash (including checks or money orders),
- The decree or agreement does not designate that the payment is not
alimony,
- If divorced or legally separated, you and your former spouse are
not members of the same household when you make the payment,
- You have no liability to make any payment (in cash or property)
after the death of your spouse or your former spouse; and
- Your payment is not treated as child support.
Child support is never deductible. If your decree or agreement calls
for alimony and child support, and you pay less than the total required,
the payments apply first to child support. Any remaining amount is then
considered alimony.
Property settlements, whether in a lump sum or installments, even
though required by the decree or agreement, do not qualify as alimony.
Any payments not required by the decree or agreement do not qualify as
alimony.
You do not have to itemize deductions to claim your alimony payments.
You may claim the deduction on line 31 of Form 1040. You must provide the
Social Security number of the spouse or former spouse receiving the payments.
If you don't, you may have to pay a $50 penalty and your deduction may
be disallowed.
If you are the spouse or former spouse who is receiving the alimony,
you must report the full amount as income on line 11 of Form 1040. If you
do not give your Social Security number to your spouse or former spouse
who is making the alimony payments, you may have to pay a penalty.
More information on alimony, including rules for divorces and separations
before 1985 and recapture rules, is available in Publication
504, Divorced or Separated Individuals. Publications and forms
may be downloaded from this site
or ordered by calling 1-800-829-3676.
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