I am separated and receive temporary court ordered spousal support. I live in our jointly owned home and pay all costs relating to the home. IRS publication 504, pgs 12-15 seem to say that I can report 1/2 of the mortgage and taxes I paid as alimony paid back to my separated spouse, as it is his jointly held cost that I am paying on his behalf. Does anyone have any insight to this? IRS was unable to answer my questions.
I am assuming that you are referring to Table 4 on page 22 of the Publication 504.
The chart is saying that if you are required to pay the mortgage of a community property home under a legal separation agreement; then you can deduct 1/2 of the mortgage payment on Schedule I Line 31a of the Form 1040 as alimony paid.
Your ex-spouse will then have to report the other half of the mortgage payment as alimony received income on Line 11, Schedule I of the Form 1040.
The alimony paid and received also includes insurance premiums and real estate taxes.