What about payments made before an agreement?

Amounts paid, before an agreement or order obligates such a payment, are not alimony for tax purposes. This is true even if the payments are later retroactively approved by the state court as spousal support (see Ali, T.C. Memo 2004-284). There is an exception for when an order retroactively corrects a previously issued order to reflect the true intention at the time the payments were ordered.

Posted in: Allimony