How alimony paid and received is treated in the individual tax return depends on when the divorce or separation agreement was entered into.
- For a divorce or separation agreement entered into on or before December 31, 2018 and not subsequently modified, alimony received is reported as taxable income, and the person paying alimony may claim a deduction.
- For a divorce or separation agreement entered into or modified after December 31, 2018, alimony received is not reported as taxable income, and the person paying alimony may not deduct it.
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 paid and received is considered, assuming the divorce or separation agreement was entered into on or before December 31, 2018.
The alimony payer's return does not need to itemize deductions to deduct alimony payments. 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.
Thus, the individual receiving alimony must provide their social security number to the alimony payer, otherwise the receiver may be penalized.
Alimony | Not Alimony |
Payments are alimony if ALL of the following are true:
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Payments are not alimony if ANY of the following are true
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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 agreement does not need to expressly state that payment ceases if liability for payments ends by operation of law.
Entering Alimony Paid in TaxSlayer ProWeb
To enter alimony paid in TaxSlayer ProWeb, from the Federal Section of the tax return (Form 1040) select:
- Deductions
- Adjustments
- Alimony Paid
Note: This is a guide on entering alimony paid in TaxSlayer ProWeb. This is not intended as tax advice.
Additional Information: