Alimony, Child Support, Court Awards, Damages (2004 IRS FAQ)

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

IRS FAQ 4.5 Interest/Dividends/Other Types of Income: Alimony, Child Support, Court Awards, Damages

Are alimony payments considered taxable income?

Alimony, separate maintenance, and similar payments from your spouse or former spouse are taxable to you in the year received. The amount is reported on line 11 of Form 1040 (PDF). You cannot use Form 1040A (PDF) or Form 1040EZ (PDF). Refer to Alimony Received, Alimony Received, or Publication 504, Divorced or Separated Individuals.

To help determine if these payments are or are not alimony, please read the following:

The following rules apply to payments under divorce or separation instruments executed after 1984. They also apply to instruments that were modified after 1984 to:

(1) Specify that these rules will apply or

(2) Change the amount or period of payment or to add or delete any contingency or condition.

For the rules for alimony payments under pre-1985 instruments, please see Publication 504, Divorced or Separated Individuals.

A payment to or for a spouse or former spouse under a divorce or separation instrument is alimony, if the spouses do not file a joint return with each other, if the following conditions are met:

(1) The payment must be made by cash, check, money order, etc.

(2) The instrument does not designate the payments as "not alimony."

(3) The spouses are not members of the same household at the time the payments are made.

(4) There is no liability for payments after the death of the recipient spouse.

(5) The payment is not treated as child support.

For an explanation of these requirements please see, Publication 504, Divorced or Separated Individuals.


Are child support payments considered taxable income?

No. Child support payments are neither deductible by the payor nor taxable to the payee. When you total your gross income to see if you are required to file a tax return, do not include child support payments received. For additional information, refer to Nontaxable Income, Nontaxable Income, or Publication 504, Divorced or Separated Individuals..



Personal tools