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Alimony Received

Online · Written guide Content date 3 min read

How alimony paid and received is treated in the individual tax return depends on when the divorce or separation agreement was entered into.

  • For a divorce or separation agreement entered into on or before December 31, 2018 and not subsequently modified, alimony received is reported as taxable income, and the person paying alimony may claim a deduction.
  • For a divorce or separation agreement entered into or modified after December 31, 2018, alimony received is not reported as taxable income, and the person paying alimony may not deduct it.

Child support payments are not considered part of alimony. If a decree or agreement calls for both alimony and child support and specifies amounts for each, only the alimony paid and received is considered, assuming the divorce or separation agreement was entered into on or before December 31, 2018.

The alimony payer's return does not need to itemize deductions to deduct alimony payments. The return must include the social security number of the spouse or former spouse receiving the payments, otherwise a penalty may apply and the deduction may be disallowed.

Thus, the individual receiving alimony must provide their social security number to the alimony payer, otherwise the receiver may be penalized.

Alimony Not Alimony

Payments are alimony if ALL of the following are true:

  • Payments are required by a divorce or separation agreement.
  • Payer and recipient spouse do not file a joint return.
  • Payment is in cash, check, or money order.
  • Payment is not designated in the agreement as "not alimony."
  • Divorced and legally separated spouses are not members of the same household when payment is made.1
  • Payments are not required after death of the recipient spouse.2
  • Payment is not treated as child support.

Payments are not alimony if ANY of the following are true

  • Payments are not required by a divorce or separation agreement.
  • Payer and recipient spouse file a joint return
  • Payment is:
    • Not in cash
    • A noncash property settlement
    • Spouse’s part of community income, or
    • To keep up the payer’s property
  • Payment is designated in the agreement as "not alimony".
  • Divorced and legally separated spouses are members of the same household when payment is made.1
  • Payments are required after death of the recipient spouse.2
  • Payment is treated as child support.

1 A house formerly shared by the spouse is considered one household. Spouses are not treated as members of the same household if one spouse is preparing to leave and does in fact leave no later than one month after payment. Until divorce or legal separation is final, spouses can be members of the same household.

2 If payments can continue after death, the part of the payment that would continue is not alimony whether made before or after death. The divorce or separation agreement does not need to expressly state that payment ceases if liability for payments ends by operation of law.

Entering Alimony Received in Tax Processors Plus Online

To enter alimony received in Tax Processors Plus Online, from the Federal Section of the Tax Return (Form 1040) select:

  • Income
  • Alimony Received

Note: This is a guide on entering alimony received in Tax Processors Plus Online. This is not intended as tax advice.

Additional Information:

Tax Topic 452 - Alimony Paid

Publication 504 - Divorced or Separated Individuals