Alimony

[dusty]

Have a divorced client who received $19,000 from her ex this past year, besides his regular child support payments.

He wants her to claim this as alimony so he can claim it. There is no mention of alimony in their divorce decree.

His accountant stated that he could claim it.

She doesn't mind claiming it as income.

Comments please.

[rosieea]

Frm Page 12-12 of The Tax Book: Payments that are not alimony, include "Voluntary payments not required by a divorce or separation instrument." i.e., this is a gift.

[Bees Knees]

Code section 71(b)(1)(A) is very clear that it has to be required in the divorce decree. If it is not required, it cannot be alimony.

[veritas]

I'm curious. Why did he pay the money if it wasn't in the divorce decree?

[dusty]

Alimony

Thanks for your responses - this was the information I gave her but wanted to confirm.

I know both parties personally and he is just a very considerate and concerned ex. They have been divorced several years and have remained friends. If she or the children ever needs anything he takes care of it. He made a lot of money this year and does not have many deductions so he tried..............

Thanks again everyone