General Sessions judge ruled for a $16K alimony retro payment as a result of my increased wage some 18- months earlier. I had to borrow the $16K from taxable retirement account in April '19 and money was paid to Court Fund to hold while I appealed the judge's decision to 3-judge Appeals Court.
Appeals Court just heard oral arguments and it could be from 2 months to one year before they rule on the $16K. The money was paid in 2019 and is currently taxable to me, but my Ex hasn't received the money.
Can I deduct, and if so, how?
If the alimony was changed after Dec 31, 2018 then it is no longer deductible.
I understand the process for reporting alimony ACTUALLY paid to Ex spouse. In this case, Court ordered alimony payment (which was recognized as being tax deductable), however, I can't attribute to Ex because she didn't receive it pending decision of Appeals Court.
If I put her name in Turbotax, that's incorrect because she hasn't actually received the money.
Then it would sapper that there is nothing actually paid to report. You cannot claim what you might have to pay in the future and since it has not been settled then that would be a modification after 2018 and would not be deductible at all.
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.