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Level 1
April 17, 2023
Question

How do I deduct spousal support from my taxes?

  • April 17, 2023
  • 2 replies
  • 0 views
I pay monthly spousal support to my legally separated spouse. How can I claim and deduct the payment form my Federal Income Tax?

2 replies

Level 2
April 17, 2023

Go to Alimony paid (under Deductions& Credits>Other deductions and credits > alimony paid, and enter your data there. 

JohnB5677
Level 15
April 17, 2023

Unfortunately, spousal support is not a deductible expense.

 

If you pay Alimony (spousal support), Alimony payments resulting from agreements executed after that date can no longer be deducted due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. The same holds true for agreements modified after 2018 if the new version specifically states that the TCJA treatment of nondeductible alimony payments now applies.

How the IRS defines alimony payments

 

To qualify as alimony or separate maintenance, the payments you make to your former spouse must meet all six of these criteria:

  1. You don't file a joint tax return with your former spouse.
  2. You make payments in cash, by check, or by money order.
  3. You make payments to or for a spouse or former spouse under an applicable divorce or legal separation agreement.
  4. Legally separated spouses cannot be part of the same household when making payments.
  5. Liability for the payment doesn't extend beyond the death of the spouse who receives payments.
  6. The payment is not child support or a property settlement.

Filing Taxes After a Divorce: Is Alimony Taxable?


 

 

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