I pay alimony, but would like to assume the taxes on it. Can I not claim the deduction on my return and have my ex not claim the income on her return?

[ChelsiE2 · Accepted solution]

FOR TAX YEAR 2018 AND PRIOR

If you do not want to report the alimony you paid (and do not want to receive this deduction), you are free to omit this amount from your tax return.  If you choose to not deduct alimony payments, make sure your ex-spouse does not report these payments as income.  If this is how you would like to structure you alimony tax liability, this type of reporting must be made clear in your divorce settlement document.

However, you and your ex-spouse must report consistently every year.  If you have already reported an alimony deduction in prior years and your ex-spouse has previously reported the related income, the IRS will want you to do this consistently throughout the years.  

Alternatively, you may want to take this deduction if you are in a higher tax bracket than your ex-spouse.  In this situation, it would be more advantageous to you to claim the deduction, have the ex-spouse report the income and for you to give your ex-spouse additional money (a non reportable gift if less than $14,000) to pay the tax.