Q Do I have to pay income tax on alimony and child support payments I receive?
A Alimony received is generally taxable income on the recipient's tax return in the tax year it is received; and, generally, your spouse or former spouse may deduct alimony paid on his or her tax return in the tax year paid. If the payments are tax deductible to your former spouse on his/her tax return, then they are taxable to you on your tax return.
Alimony is an amount paid by a person to a spouse or former spouse under a divorce or separation agreement. Alimony does not include child support payments or property settlement amounts.
You may state in your divorce decree that alimony is neither taxable to you on your tax return nor tax deductible by your former spouse on his/her tax return; however, this must be included in the decree.
The taxable amount is reported on Form 1040, line 11. You cannot use Form 1040A or Form 1040EZ.
Child support is never deductible by the payer and is never taxable to the recipient. You don't have to report child support payments received on your tax return. If your divorce decree or separate maintenance provides for alimony and child support, and you pay or receive less than the total required, the payments apply first to child support. Any remaining amount is considered alimony.
Any alimony payments that include an element of child support payments are not taxable on your tax return as to the child support payments element. If tax deductible alimony payments include an element of child support payments and partial payments are made, the payments must be credited first to the non tax deductible child support payments.
