If you are divorced or separated, you may be able to deduct the alimony or separate maintenance payments that you are required to make to your spouse or former spouse, or on behalf of that spouse. This topic covers alimony under decrees or agreements after 1984. It explains what is deductible if you pay alimony, and what is taxable if you receive alimony.
Child support is never deductible.
If your decree 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 decree or agreement, do not qualify as alimony. Any payments not required by the decree or agreement do not qualify as alimony. You do not have to itemize deductions to claim your alimony payments.