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Payments you received or payments you made? You have to report all taxable income on your return. You can deduct medical expenses paid during the taxable year to the extent these expenses exceed 7.5% of your adjusted gross income for the year, if you itemize.
We need more information on the payments you are referring to. Payments for what exactly? Do you mean money that you provided to your spouse to cover their miscellaneous expenses? Something else?
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