Avoiding Alimony Tax Pitfalls

The purpose of making payments to a spouse or former spouse as alimony under the Internal Revenue Code (the Code) is so that such payments will be taxable to the payee and deductible to the payor. This article reviews the rules and the pitfalls.

9 minute read February 25, 2005 at 09:54 AM
By
Melvyn B. Frumkes
Avoiding Alimony Tax Pitfalls

The purpose of making payments to a spouse or former spouse as alimony under the Internal Revenue Code (the Code) is so that such payments will be taxable to the payee and deductible to the payor.

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