Allowable Amount of Alimony As a Federal Income Tax Deduction

Filing taxes.

Alimony payments are deductible. The purpose behind the deduction is the person receiving the alimony payments will pay tax on the alimony, so the taxpayer paying the alimony does not. To deduct alimony payments, the taxpayer will need to keep track of the amount of payments and the Social Security number of their former spouse.

Definition of Alimony

The Internal Revenue Service (IRS) defines alimony as payments under a divorce decree. This includes a temporary decree, an interlocutory (not final) decree and a decree of alimony Pendente lite, which is awaiting action on the final decree or agreement).

Deductibility of Alimony

Alimony is fully deductible for the person who pays alimony. The person receiving alimony must claim the payments as income.

Payments Not Considered Alimony

Payments not enforceable through a divorce or separation instrument are not alimony. This includes voluntary payments.

Form for Alimony

The taxpayer must use IRS Form 1040 to deduct alimony. Form 1040-EZ, Form 1040-NR or Form 1040-A may not be used. Use Line 31a to enter alimony payments, and Line 31b to enter the Social Security number of the person to whom you are paying alimony payments.

Deducting Alimony Paid to More Than One Person

If paying more than one person alimony, attach a separate document with each person's Social Security number and the amount paid. Enter the total amount of alimony paid on Form 1040 Line 31a.

References

• IRS: Divorced or separated individuals