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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 28081
Experience:  Taxes, Immigration, Labor Relations
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My client will receive rehabilitative maintenance from his

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My client will receive rehabilitative maintenance from his ex-wife for 3 years. From a review of the IRS code on this, the payments are deductible from Wife’s income and taxable to Client, correct?I thought there was a way to eliminate the tax consequences of these payments so I looked up language we used in old agreements regarding maintenance payments. This is the language:

“The parties acknowledge and intend that the rehabilitative spousal maintenance payments are intended to qualify under Section 71(b) of the Internal Revenue Code as alimony, the payment of which is deductible from Husband's taxable income and the receipt of which should be included in Wife's income. Husband's obligation to make such payments shall cease upon the death of the Wife. This Agreement has been negotiated and executed on the assumption that the payments under this section will be deductible by Husband and taxable to Wife. If, as a result of a final & binding... 1)Is this language needed? 2)Can I make

In order to be treated as alimony (and be deductible on your tax return), payments made you made to your ex-spouse) must meet all these requirements:

  • they must be in cash, check, or money order.
  • they must be made under a divorce or separation document.
  • neither you nor your ex-spouse must state in the divorce decree that the payments would not be treated as alimony for federal income tax purposes.
  • you and your ex-spouse may not be living in the same household when the payment is made after a final decree of divorce/separation is issued.
  • you obligation to make payments should be terminated without any liability if the recipient dies.
  • You and your ex-spouse may not file a joint tax return.
  • None portion of the payment may be considered a child support.

Please see for reference IRS publication 504, Divorced or Separated Individuals -


Based on your information - payments are designed as alimony - and I do not see any way to treat them any other way regardless if they would be named any other way.

based on the information given - such payments should be included into the taxable income by the recipient despite if the payer deducted them or not.

Sorry if you expected a different answer.


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