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Alimony

Alimony or separate maintenance payments made under a court order are:

  • Taxable income to the person receiving them and reported on Form 1040, line 11

  • Deductible for the person paying them and reported on Form 1040, line 31a as an adjustment to gross income
Frequently Asked Questions

Question: Is child support treated the same way as alimony?

Answer: No. Unlike alimony, child support payments are not deductible to the payer and are not included in the income of the recipient.

More Info

A taxpayer who is divorced or separated under an instrument executed before 1985 should be referred to a professional tax preparer.


Form 1040 with $1,800 entered in line 11 and another Form 1040 with $1,800 entered in line 31a.
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