The amount of alimony to be paid between spouses is determined according to state law.
Alimony and separate maintenance payments
For divorce or separation agreements executed before 1 January 2019, alimony or separate maintenance payments have tax implications. Amounts determined to be alimony or separate maintenance payments are included in the income of the spouse that receives the payment and are deductible by the spouse that is making the payment. Payments that meet the following criteria will be taxed as alimony unless the parties have agreed to an alternate tax treatment:
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•ÌýÌýÌýÌý The payment must be in cash – an in-kind payment of any type will not be treated as alimony for income tax purposes.
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Web page updated on 17 Mar 2025 13:12