You cannot deduct the alimony payments.
Alimony taxation
Today, alimony or separate maintenance payments relating to any divorce or separation agreements dated January 1, 2019 or later are not tax-deductible by the person paying the alimony. The person receiving the alimony does not have to report the alimony payments as income.
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:
- You don't file a joint tax return with your former spouse.
- You make payments in cash, by check, or by money order.
- You make payments to or for a spouse or former spouse under an applicable divorce or legal separation agreement.
- Legally separated spouses cannot be part of the same household when making payments.
- Liability for the payment doesn't extend beyond the death of the spouse who receives payments.
- The payment is not child support or a property settlement.
Some divorce payments aren't considered alimony
When the IRS defines alimony, it also specifically excludes certain payments as not qualifying for alimony or separate maintenance treatment. These include:
- Child support
- Non-cash property settlements
- Payments to keep up the property of the alimony payer
- Payments for the use of the alimony payer's property
- Voluntary payments not required under a divorce decree or separation agreement
If a person paying alimony must also pay child support, but they do not fully complete the payment for both, payments would go toward child support first for tax purposes.
See the following for more information.
https://turbotax.intuit.com/tax-tips/marriage/filing-taxes-after-a-divorce-is-alimony-taxable/L3RVrB...
