Requirements for Deductible Alimony Under the Internal Revenue Rules:

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Requirements for Deductible Alimony Under the Internal Revenue Rules: by Mind Map: Requirements for Deductible Alimony Under the Internal Revenue Rules:

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