Taxable alimony is counted as earned income and can be used to contribute to an IRA.
Please read this IRS document:
https://www.irs.gov/taxtopics/tc451
Edited 04/09/2018 | 6:36 PM PST
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"