Are alimony payments deductible for the payor?

In California, alimony payments are generally deductible for the person making them (the payor). This is true whether the alimony payments are required by a court order or just agreed upon between the payor and the recipient. In order for the payments to be deductible, however, the payment must constitute alimony within the meaning of the Internal Revenue Code. This means that the payment must be made to a former spouse or former partner, in cash or in property, and the payor must have no legal obligation to make the payments after the death of the recipient. The payment must also not be marked as child support or stated to be something other than alimony. Finally, the two individuals must not be filing a joint tax return. If these conditions are met, then the payor may deduct the alimony payments as part of their itemized deductions on their tax return. Alimony payments are reported on the payor’s tax return on Form 1040.

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Are alimony payments deductible for the payor?

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