Does spousal maintenance require us to file separately?

[GalacticMatt22]

My wife and I have filed for divorce and the provisional order includes maintenance/alimony during the final month of the tax year.

Since we're not divorced, I presume we can still file jointly.  However, if we file jointly, does the maintenance show up as both a deduction (for me) and income (for her)?  Or does it not get listed? 

Is there a reason (for either party) to file separately because of the maintenance payments?

[DoninGA · Accepted solution]

If you are still legally married on 12/31/2016 and file a joint tax return the spousal maintenance/alimony is not reported on your joint tax return.  See IRS Tax Topic - https://www.irs.gov/taxtopics/tc452.html