Alimony and separate maintenance payments.

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.