Requirements for Deductible Alimony Under the Internal Revenue Rules:
by Laura Alfano
1. KEY - click circle
2. No Payment After Recipient Dies
3. Payment is not Disguised as Child Support
4. Alimony is Not Treated as Nonalimony
5. Payment Made Pursuant to a Divorce Decree or Separation Agreement
6. No Joint Tax Return
7. Not Household Members
8. Cash Payment