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Alimony Paid / Received

For a divorce or separation instrument entered into prior to 2019, alimony received is reported as taxable income, and the person making the alimony payment may claim a deduction in the year of payment. 

For a divorce or separation instrument entered into after 2018, including modifications, alimony received is not reported as taxable income, and the person making the alimony payment may not deduct it in the year paid.

Child support payments are not considered part of alimony. If a decree or agreement calls for both alimony and child support and specifies amounts for each, only the alimony received is taxable, subject to the divorce or separation instrument date.

The payer's return does not need to itemize deductions to deduct alimony payments, and the return must include the social security number of the spouse or former spouse receiving the payments, otherwise a penalty may apply and the deduction may be disallowed.

Likewise, the individual receiving the payment must provide their social security number to the payer, otherwise the receiver may be penalized.

Alimony Not Alimony
Payments are alimony if ALL of the following are true:
  • Payments are required by a divorce or separation instrument.
  • Payer and recipient spouse do not file a joint return.
  • Payment is in cash, check, or money order.
  • Payment is not designated in the instrument as "not alimony."
  • Divorced and legally separated spouses are not members of the same household when payment is made.1
  • Payments are not required after death of the recipient spouse.2
  • Payment is not treated as child support.
 Payments are not alimony if ANY of the following are true
  • Payments are not required by a divorce or separation instrument.
  • Payer and recipient spouse file a joint return
  • Payment is:
    • Not in cash
    • A noncash property settlement
    • Spouse’s part of community income, or
    • To keep up the payer’s property
  • Payment is designated in the instrument as "not alimony".
  • Divorced and legally separated spouses are members of the same household when payment is made.1
  • Payments are required after death of the recipient spouse.2
  • Payment is treated as child support.

1 A house formerly shared by the spouse is considered one household. Spouses are not treated as members of the same household if one spouse is preparing to leave and does in fact leave no later than one month after payment. Until divorce or legal separation is final, spouses can be members of the same household.

2 If payments can continue after death, the part of the payment that would continue is not alimony whether made before or after death. The divorce or separation instrument does not need to expressly state that payment ceases if liability for payments ends by operation of law.

Desktop - Entering Alimony Paid

To enter alimony paid in TaxSlayer Pro, from the Main Menu of the Tax Return (Form 1040) select:

  • Adjustments Menu
  • Alimony Paid

Entering Alimony Received

To enter alimony received into TaxSlayer Pro, from the Main Menu of the Tax Return (Form 1040) select:

  • Income Menu
  • Alimony Received

 

ProWeb - Entering Alimony Paid

To enter alimony paid in TaxSlayer Pro, from the Main Menu of the Tax Return (Form 1040) select:

  • Federal Section
  • Deductions
  • Adjustments 
  • Alimony Paid

Entering Alimony Received

To enter alimony received into TaxSlayer Pro, from the Main Menu of the Tax Return (Form 1040) select:

  • Federal Section
  • Income 
  • Alimony Received

NOTE: This is a guide on entering Alimony Paid and Alimony Received into the TaxSlayer Pro program. This is not intended as tax advice.

Additional Information

Tax Topic 452 - Alimony Paid

Publication 504 - Divorced or Separated Individuals