Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income

State and Local Refunds and Alimony

Alimony

Alimony or separate maintenance payments made under a court order are:

  • Taxable income to the person receiving them and reported on Form 1040
  • Deductible for the person paying them and reported on Form 1040 as an adjustment to gross income
Frequently Asked Questions

Question: Is child support treated the same way as alimony?

Answer: No. Unlike alimony, child support payments are not deductible to the payer and are not included in the income of the recipient.

More Information

A taxpayer who is divorced or separated under an instrument executed before 1985 should be referred to a professional tax preparer.

Two Forms 1040, one showing line 11 (Receiving alimony) and the other showing line 31a (Paying alimony).