Child support payments to a spouse or ex-spouse are not alimony and are not tax-deductible. Alimony payments you make to a spouse or ex-spouse are tax-deductible if the divorce or separation agreement was entered into before January 1, 2019, unless a modification after January 1, 2019 expressly states the repeal of the deduction for alimony payments applies to the modification. To determine whether you are paying alimony or child support, you will need to look at your divorce decree or separation agreement or court order that ordered the payments. Any payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. The amount of child support may vary over time. Any other payment may or may not be alimony. For example, it may be considered a property settlement and not tax-deductible. You should discuss this issue with your attorney.
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- My spouse is retired and had no earned income. I, however, did have earned income and I participate in my company's retirement plan. If we file married filing jointly, is she eligible to make a deductible traditional IRA contribution based on my income?
- My parents took out a student loan, but I'm now an independent taxpayer making the payments. Who can claim the interest deduction, me or my parents?
- I make support payments to my ex-spouse for her and our two minor children in her custody. Are these payments deductible as alimony?