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

Adjustments to Income

Alimony Paid

Who is Eligible?

Alimony is a payment to a spouse or former spouse under a divorce or separation instrument. The payments do not have to be made directly to the ex-spouse. For example, payments made on behalf of the ex-spouse for expenses specified in the instrument, such as medical bills, housing costs, and other expenses can qualify as alimony.

Alimony does not include child support or voluntary payments outside the instrument. The person paying alimony can subtract it as an adjustment to income; the person receiving alimony must treat it as income.

Click here to view Alimony Requirements in the Adjustments section of the Volunteer Resource Guide.

Alimony Requirements

Alimony Requirements