Alimony Paid

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Report the total amount of alimony you paid during the year, but, do not include any child support payments in this figure. You must report your ex-spouse's Social Security Number on Line 31b, and the amount of alimony on line 31a.

Alimony is tax deductible as long as you meet the following six requirements:

1. You and your spouse or former spouse do not file a joint return with each other,
2. You pay in cash (including checks or money orders),
3. The divorce or separation instrument does not say that the payment is not alimony,
4. If legally separated under a decree of divorce or separate maintenance, you and your former spouse are not members of the same household when you make the payment,
5. You have no liability to make any payment (in cash or property) after the death of your spouse or former spouse; and
6. Your payment is not treated as child support.