- What Is Alimony?
- Decrees before 2019
- Decrees after 2018
- Must be in cash, paid to the spouse, ex-spouse, or a third party on behalf of a spouse or ex-spouse;
- Must be required by a decree or instrument incident to a divorce, a written separation agreement, or a support decree;
- Cannot be designated as child support;
- Will be valid alimony only if the taxpayers live apart after the decree is issued or the agreement is signed. Spouses who share the same household don’t qualify for alimony deductions. This is true even if the spouses live separately within the dwelling unit.
- Must end on the death of the payee; and
- Cannot be contingent on the status of a child (that is, any amount that is discontinued when a child reaches 18, moves away, etc., is not alimony).