Deductions & credits

Payments Not Alimony
Not all payments under a divorce or separation instrument are alimony. Alimony doesn't include:

Child support,
Noncash property settlements, whether in a lump-sum or installments,
Payments that are your spouse's part of community property income,
Payments to keep up the payer's property,
Use of the payer's property, or
Voluntary payments (that is, payments not required by a divorce or separation instrument).
<a rel="nofollow" target="_blank" href="https://www.irs.gov/taxtopics/tc452">https://www.irs.gov/taxtopics/tc452</a>
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