The Internal Revenue Code
contains an extremely
specific definition of spousal support. The following elements must exist, or the transfer between spouses is a nondeductible and nontaxable division of marital property
. There are no
exceptions to the rule.
The elements are found in IRC 71(b)(1)
, as follows:
The term “alimony
or separate maintenance payment” means any payment in cash if—
- (A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument,
- (B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215,
- (C) in the case of an individual legally separated from his spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and
- (D) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.
If the court order satisfies the elements, it's deductible
spousal support -- otherwise not.
Please understand that I "justanswer" questions “about” the law
. I cannot be responsible if the law does not favor your unique circumstances. The best that I can do is to explain what the law "is" and what it "is not."
Hope this helps.
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