What general qualifications must be met for support to be considered alimony?

In general, all of the following requirements must be met to be considered alimony (for post-1984 divorces):

  1. Payment is made under a written divorce or separation instrument
  2. The parties are not living in the same household after the divorce or legal separation is final
  3. The payment is in cash
  4. The payment is made to (or on the behalf of ) a spouse or former spouse
  5. The agreement does not state that it is not alimony for tax purposes
  6. Payer and payee do not file a joint return with each other
  7. No obligation exists for payments to continue to the recipient after the recipient’s death
  8. The payment is not child support or deemed child support

Posted in: Allimony