- 4 - the amount of $1,900; and (3) reimbursement for petitioner’s fall semester educational expenses in the amount of $1,465. On her 1995 separate return, petitioner did not include in her gross income any amount as alimony or separate maintenance payments. In the notice of deficiency, respondent determined that petitioner was required to report as gross income, pursuant to section 71, the total payment of $39,365 that she received from Mr. Heckaman during 1995. Discussion Section 71(a) provides that gross income includes amounts received as alimony or separate maintenance payments. See also sec. 61(a)(8). Section 71(b)(1) defines alimony or separate maintenance payments as follows: (1) In General.--The term "alimony or separate maintenance payment" means any payment in cash if-- (A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument, (B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215, (C) in the case of an individual legally separated from his spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the samePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011