The IRS defines alimony as follows:
Amounts paid under divorce or
separate maintenance decrees or written separation agreements entered into
between you and your spouse or former spouse are considered alimony for federal
tax purposes if:
You and your spouse or former spouse
do not file a joint return with each other
You pay in cash (including checks or
money orders)
The payment is received by (or on
behalf of) your spouse or former spouse
The divorce or separate maintenance
decree or written separation agreement does not say the payment is not alimony
If legally separated under a decree
of divorce or separate maintenance, you and your former spouse are not members
of the same household when you make the payment
You have no liability to make the
payment (in cash or property) after the death of your spouse or former spouse,
and
-
Your payment is not treated as child
support or a property settlement
Payments
Not Alimony
Not all payments under a divorce or
separation instrument are alimony. Alimony does not include:
Child support
Noncash property settlements
Payments that are your spouse's part
of community property income
Payments to keep up the payer's
property, or
-
Use of the payer's property
https://www.irs.gov/taxtopics/tc452.html
If the above items are paid for in cash (or cash equivalents), per the divorce decree, you should regard them as alimony.
