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Alimony


Payments for the support of a spouse are income to the spouse receiving the payments and are deductible to arrive at adjusted gross income (adjustment) by the contributing spouse. To be deemed alimony under the tax law:

  • Payments must be legally required pursuant to a written divorce (or separation) agreement;
  • Payments must be in cash or its equivalent;
  • Payments cannot extend beyond the death of the payee-spouse;
  • Payments cannot be made to members of the same household;
  • Payments must not be designated as anything other than alimony; and
  • The spouses may not file a joint return.

Jointly Owned Homes

If your spouse or former spouse makes all of the payments on a home that you jointly own, you must include one-half of the payments as alimony. In addition, if your spouse makes all of the real estate tax and home insurance payments, you must include one-half of the payments as alimony.

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