How to Calculate Alimony Deductions

Alimony paid is an above-the-line deduction.

Even though going through a divorce can be a difficult time in a person's life, some people can take solace in that they are able to deduct alimony. The tax law can become tricky in determining what is alimony. It is important that the taxpayer properly calculate alimony payments.

Things You'll Need

• Alimony check receipts

Instructions

1. Determine if it is alimony you are paying. It will not be alimony if the divorce decree states it is not alimony. You cannot live in the same household as your spouse. You cannot be allowed to make the payment after the death of your spouse. The payment is not treated as child support.

2. Add together all your receipts that qualify as alimony.

3. Report the number on Line 31a of Form 1040. You must also put your former spouse's Social Security number on Line 31a of Form 1040.

References

• IRS: Tax Topic 452 Alimony Paid