health insurance- divorce situation

[kathyc2]

Clients were divorced in 2013 and he will be filing single for 2014. Court ordered him to pay her health insurance for 7 months in 2014. He is self employed and also contributed to HSA as it being family coverage for part of year.

Any justification for taking a deduction for court orders HI premiums/ HSA contributions for him?

[Burke]

I had one of these in the past and we treated it as deductible alimony for him, income to her, but she got to deduct the premiums (in that case it was SEHI so it all washed out.) Also it was for 5 years, not 7 months. Need to review those rules.

[kathyc2]

I had one of these in the past and we treated it as deductible alimony for him, income to her, but she got to deduct the premiums (in that case it was SEHI so it all washed out.) Also it was for 5 years, not 7 months. Need to review those rules.

I was thinking along those lines also, and found a couple articles to confirm. I'll let him know, but I also know he won't want to deal w/ her to have her claim as alimony, so I can put another one in the finished pile. Thanks!