What is Alimony?

The definition of alimony according to the IRS may be different from other definitions of alimony. The table of Alimony Requirements (Instruments Executed After 1984) can be found in the IRS publication 17 page 128.

The left hand column defines payments that are considered alimony according to the IRS. The right hand column defines payments that are not considered alimony by the IRS for tax purposes. Alimony payments are tax deductible for the person paying the alimony payments and must be included in taxable income for the person receiving the alimony payments.

If a payment fails the alimony tests below, then it is not considered alimony and cannot be deducted or included as alimony in taxable income.