During covid my employer allowed the employees to withdraw moneys from there 401k any amount not to exceed $100,000.00 without penalties. I withdrew this amount and paid the required taxes over the three year period. My intention was to pay bills with half of it and repay my 401k when the economy recovered. I was paying Spousal Maintenance since 2002 and with my retirement this year 2023 a final agreement with ex spouse was to pay her $40,000.00 tax free. My question is can I deduct this amount anywhere else other than for spousal maintenance? Thanks! Randy