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children’s welfare.3 Both petitioner and his ex-wife complied
with their obligations as set forth in the Superior Court’s
Order.
Discussion
Section 71(a) provides the general rule that alimony
payments are included in the gross income of the payee spouse;
section 215(a) provides the complementary general rule that
alimony payments are tax deductible by the payor spouse in “an
amount equal to the alimony or separate maintenance payments paid
during such individual’s taxable year.”
The term “alimony” means any alimony as defined in section
71, which provides in relevant part:
SEC. 71(b). Alimony or Separate Maintenance Payments
Defined.-- For purposes of this section–-
(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 * * * and not
allowable as a deduction under section 215,
3 Petitioner described his ex-wife as periodically
suffering from mental instability and explained that, but for
these alimony payments, there was a real concern that his
children’s mother--with whom his children had regular visitation
--would be rendered homeless, thereby negatively impacting his
children.
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Last modified: November 10, 2007