Verify that you are not filing a joint return with the recipient of the alimony.
Make sure you are not maintaining a joint household with the recipient of the alimony.
Include only payments of money, such as cash, checks or money orders. Property or goods do not count. Monies paid to a third party on behalf of the recipient are included as alimony.
Exclude payments that are considered child support. The IRS is on the lookout for child support disguised as alimony.
Exclude payments either for the use of property or for the maintenance of property in which you have any ownership.
Calculate all the money payments that are legitimately alimony and write the total on the line for alimony in the adjustments section of your 1040 form.
|Nevada||New Hampshire||New Jersey|
|New Mexico||New York||North Carolina|
|South Carolina||South Dakota||Tennessee|