Alimony Tax

Is alimony a taxable income?

Alimony or separate maintenance payments made under a court decree are taxable income to the person receiving them.

How to report alimony received on the tax return?

To report alimony received to the IRS, use line 11 of the tax form 1040.

What is the tax situation on alimony payments?

If you made alimony payments, you can deduct them on line 31a of the form 1040 as an adjustment to income (see Chapter 16).

Are child support payments alimony?

No. Child support payments are not alimony. If you make child support payments, do not deduct them. If you are receiving child support payments, you do not have to include them as income. Child support is totally different from alimony for tax purposes.

Below is a table in the IRS Publication 17 to determine what is considered alimony and what is not considered alimony.