Hi again. Unfortunately, divorce decrees are notorious for using language that is not amenable to intrerpretation under the tax
code. Your alimony seems to meet all of the requirements of taxable alimony, including the fact that it is NOT treated as child support. If the decree specifically states
that no child support is ever due, then it would appear that the payments are NOT child support.
If the divorce decree does not state whether the payments are or are not child support, the main factor to determine this would be if there is a contingency related to the child (children), such as "the payments will stop or be reduced upon the child's employment, death, leaving the house, marrying, etc." There is no such contingency here.
I fear that your ex husband knew this, and his attorney constructed the wording of your divorce specifically so your ex would be able to deduct his payments. (which he could not do if they were considered child support). Your attorney should have discussed this wording and the tax implications with you before you signed the agreement.
I would definitely give him a call and ask him for his postition on the issue of taxability. He will probably tell you to consult a tax advisor.
My expert opinion is that these payments are specifically considered NOT child support, and as such are taxable. My opinion is also that you got an unfair deal and not the best attention from your attorney.
If you would like additional information about alimony, taxability, etc. Here is a link to the irs
web site, and the relevant publications that you can view about this issue online: http://www.irs.gov/taxtopics/tc406.html
Good luck with everything!