(Different requirements apply to alimony payments under instruments
executed or modified after 1984 and to payments under instruments
executed before 1985. The following items generally apply to
instruments executed in either period.)
____ Premiums paid on your life insurance policy were not deducted
as alimony unless the policy has been assigned to your former
spouse, who is also the irrevocable beneficiary.
____ Payments made for child support were not deducted as alimony.
____ If you made a periodic payment for both alimony and child
support that was less than the amount called for in the
decree, you first applied the payments to child support and
only then deducted any remaining amount as alimony.
____ Delinquent payments for child support made under a divorce
decree are considered reimbursements of your former spouse for
child support furnished during periods when payments were in
arrears. These reimbursements were not deducted.
____ No alimony deduction was made for any amount paid in excess of
the amount specified in the decree or agreement.
____ Noncash property settlements were not deducted as alimony.
____ If the alimony was not paid during the taxable year, it was
____ The amount of your alimony deduction can be verified as paid.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.