You may deduct the alimony or separate maintenance payments that you are required to make to your spouse or former spouse, or to a third party on behalf of that spouse. This topic covers alimony under divorce or separate maintenance decrees or written separation agreements entered into by you and your spouse or former spouse after 1984. It explains what is deductible if you pay alimony, and what is taxable if you receive alimony. You and your spouse or former spouse do not file a joint return with each other.
Child support is never deductible.
If your divorce decree or other written instrument or agreement calls for alimony and child support, and you pay less than the total required, the payments apply first to child support. Any remaining amount is then considered alimony. Property settlements, whether in a lump sum or installments, even though required by the divorce decree or other written instrument or agreement, do not qualify as alimony. Any payments not required by such a decree or agreement do not qualify as alimony. You do not have to itemize deductions to claim your alimony payments.