Is court ordered Mortgage payments Alimony?

[nwtaxlady]

My client is getting divorced...but not final yet. They separated in 2014 and did not live together in 2015. So in 2015 the "Temporary Order Ruling" states that .....

Wife is granted the exclusive use of the former family home. And also states that, in lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015. Starting November 1, 2015 it was changed to where the wife had to start paying the Mortgage and Husband had to start paying $700 a month alimony + child support.

Now January thru April husband paid the house payment 100%, not court ordered.


My question is...can he deduct as Mortgage interest any and how much of the Mortgage interest he paid January thru April?

And is the payment amount considered Alimony for the payments he made for May thru October?

Thank you for any input here.

[ATSMAN]

My client is getting divorced...but not final yet. They separated in 2014 and did not live together in 2015. So in 2015 the "Temporary Order Ruling" states that .....

Wife is granted the exclusive use of the former family home. And also states that, in lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015. Starting November 1, 2015 it was changed to where the wife had to start paying the Mortgage and Husband had to start paying $700 a month alimony + child support.

Now January thru April husband paid the house payment 100%, not court ordered.


My question is...can he deduct as Mortgage interest any and how much of the Mortgage interest he paid January thru April?

And is the payment amount considered Alimony for the payments he made for May thru October?

Thank you for any input here.

Assuming the husband has not yet signed a quit claim deed for the house, I say he can deduct on sch A the mortgage interest and taxes actually paid.

Those amounts can not be considered alimony in a true legal sense. It is basically a court order.

[taxea]

My client is getting divorced...but not final yet. They separated in 2014 and did not live together in 2015. So in 2015 the "Temporary Order Ruling" states that .....

Wife is granted the exclusive use of the former family home. And also states that, in lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015. Starting November 1, 2015 it was changed to where the wife had to start paying the Mortgage and Husband had to start paying $700 a month alimony + child support.

Now January thru April husband paid the house payment 100%, not court ordered.


My question is...can he deduct as Mortgage interest any and how much of the Mortgage interest he paid January thru April?

And is the payment amount considered Alimony for the payments he made for May thru October?

spousal support is not alimony unless it meets the regulations that make it alimony

Thank you for any input here.

spousal support is not alimony unless it meets the regulations that make it alimony

[nwtaxlady]

What about....

Would the payments paid May thru October be considered Alimony? In my original post....Temporary Order Ruling states. "In lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015."

So the house payment that included Mortgage, Insurance & Taxes was $1369 per month. So $1369 X 5 = $6845. Would this be considered Alimony?

[Snaggletooth]

Must be designated as such

Matters of support, settlement, arrangements, etc. cannot be considered as alimony unless designated as such in the decree. To your original question I would say AT BEST only those amounts actually paid beginning in November can be classified as alimony. Not even sure of that if the divorce is not yet final.

[New York Enrolled Agent]

Would the payments paid May thru October be considered Alimony? In my original post....Temporary Order Ruling states. "In lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015."

So the house payment that included Mortgage, Insurance & Taxes was $1369 per month. So $1369 X 5 = $6845. Would this be considered Alimony?

You should take a look at Reg. §1.71-1T (Q&A 6). Depending on the exact facts of your case, it might answer your question.

[taxea]

Would the payments paid May thru October be considered Alimony? In my original post....Temporary Order Ruling states. "In lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015."

So the house payment that included Mortgage, Insurance & Taxes was $1369 per month. So $1369 X 5 = $6845. Would this be considered Alimony?

no spousal support is not alimony unless it meets the alimony rules.

[TAXNJ]

Nyea reply

As NYEA states depending on the facts in your scenario, have you looked at NYEA post reply?

That may provide better support to your scenario. Let us know.

[nwtaxlady]

What about on Sch A?

Can he take any property taxes or mortgage interest? He did pay the mortgage payments Jan thru Oct. (court order was only May-Oct).
So can he deduct any of it on Sch A? If so how much?

[Burke]

He can deduct the amounts he paid on Sche A.

[taxea]

My client is getting divorced...but not final yet. They separated in 2014 and did not live together in 2015. So in 2015 the "Temporary Order Ruling" states that .....

Wife is granted the exclusive use of the former family home. And also states that, in lieu of any temporary spousal support award, Husband shall be solely responsible for the mortgage, taxes and insurance on the family home. This was for May thru October 2015. Starting November 1, 2015 it was changed to where the wife had to start paying the Mortgage and Husband had to start paying $700 a month alimony + child support.

Now January thru April husband paid the house payment 100%, not court ordered.


My question is...can he deduct as Mortgage interest any and how much of the Mortgage interest he paid January thru April?

And is the payment amount considered Alimony for the payments he made for May thru October?

Thank you for any input here.

No...only deductible as alimony if it is specifically stated in the court papers as alimony. Spousal support is not alimony unless it meets the alimony requirements.