Alimony Paid

Is alimony paid tax deductible?

You can deduct, as an adjustment to income, any payments you make to or on behalf of your spouse of former spouse, if your spouse must report these payments as alimony income.

How to deduct alimony paid?

You enter the amount of your alimony payments on line 31a and the recipient's social security number on line 31b of form 1040.

Is there a tax deduction limit to the amount of alimony paid?

There is no limit on the amount of alimony you can deduct.

What payments are defined as alimony?

In brief, a payment to a spouse or former spouse is alimony if all of the following requirements are met.

1. The payment is required under a divorce or separation instrument

2. The payment is in cash. Cash includes checks and money orders.

3. The instrument does not designate the payments as "not alimony"

4. You and your spouse live in separate households and do not file a joint return

5. You are not obligated to make payments after the death of your spouse

6. The payment is not designated or treated as child support. Payments are treated as child support if they are reduced or eliminated on the happening of an event related to the child, such as the child's leaving the household or marrying.

7. Payer and recipient spouse do not file a joint return.