ALIMONY. Alimony is a payment to or for a spouse or for- mer spouse under a divorce or separation in- strument. It does not include voluntary pay- ments that are not made pursuant to a divorce Example 3. You and your former spouse Example. You and your former spouse or separation instrument. provided all of your child’s support. Your di- provide all your child’s support. Your 1981 di- Alimony is deductible by the payer and ▇▇▇▇▇ decree gives custody of your child to ▇▇▇▇▇ decree requires you to pay $800 child must be included in the spouse’s or former spouse’s income. Although this discussion is If you paid alimony to more than one per- If you pay the full amount of $4,200 during the generally written for the payer of the alimony, the recipient can use the information to deter- mine whether an amount received is alimony. To be alimony, a payment must meet cer- tain requirements. Different requirements ap- son, enter the social security number of one of the recipients. Show the social security num- ber and amount paid for each other recipient on an attached statement. Enter your total payments on line 29. year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as ▇▇▇- ▇▇▇▇ received. If you pay only $3,600 during the year, $2,400 is child support. You can de- duct only $1,200 as alimony and your former ply to payments under instruments executed spouse must report $1,200 as alimony after 1984 and to payments under instruments executed before 1985. These requirements are discussed later. received. You must give the person who paid the ali- third party on behalf of your spouse under the mony your social security number. If you do not, you may have to pay a $50 penalty. terms of your divorce or separation instrument may be alimony, if they otherwise qualify. This mony, the term ‘‘spouse’’ includes former includes payments for your spouse’s medical spouse. expenses, housing costs (rent, utilities, etc.), are a U.S. citizen or resident and you pay ali- taxes, tuition, etc. The payments are treated
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