Alimony and separate maintenance payments are includible in the gross income of the recipient and are deductible by the payor. Qualifying payments (alimony) to an ex-spouse that can be deducted as adjustments to income. This is true even if a taxpayer does not itemize. The recipient must include the payments in his or her taxable income. Lastly, the payments must be made in discharge of a legal obligation that is enforceable under law. There is a strict rule that child support and voluntary payments are not treated as alimony.