Alimony Paid

Taxpayers who pay alimony or separate maintenance payments can claim the amounts paid during the tax year as an adjustment to income on line 31a of Form 1040.

Make sure to enter the recipient's social security number on line 31b.

	Question: Can child support be included in this adjustment to income? Answer: No. Unlike alimony and separate maintenance payments, child support is not taxable to the recipient and cannot be claimed as an adjustment by the payer.

A summary of the rules for determining if payments are to be considered alimony is in the Volunteer Resource Guide (Tab E). Click here for Alimony Requirements for divorce agreements signed after 1984.