A payment to or for a spouse or former spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other, and all the following requirements are met: The payment is cash, the instrument does not designate the payment as not alimony , the spouses or former spouses are not members of the same household when the payments are paid, there is no liability for making any payment (in cash or property) after the recipient spouse or former spouse’s death, and the payment is not treated as child support.