You cannot deduct what has not been paid. For deductible alimony somebody must pay the tax. What is deductible to you is taxable income to the spouse. Until actually received by the spouse there is nothing for the IRS to tax. The IRS does check both tax returns to be sure that it is actually claimed as income and taxed or they will disallow the deduction.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
