Case Study 1: Obtaining the Information
Anthony was divorced in 2017. According to his divorce documents, he paid his ex-wife $8,000 during the tax year. As a favor, he also made $4,000 in payments for her vehicle lease so she could keep steady employment. Anthony can take the $8,000 as an adjustment to income, but not the vehicle lease payments, which were not part of the divorce.
Alimony does not include child support or voluntary payments outside the instrument. For additional information on alimony, refer to the Alimony chapter in Publication 17 and Publication 504, Divorced or Separated Individuals.
Note: Alimony paid pursuant to a divorce or legal separation instrument executed on or before December 31, 2018 is deductible.