family law & federal income tax

Question 1

for a payment to be “alimony” under the tax code it must be:

Answer 1

1) cash, 2) received by, or on behalf of a spouse, 3) pursuant to a written divorce or separation agreement, 4) an agreement that does not say it is not alimony, 5) not members of the same household, 6) without liability after death of the payee spouse, 7) not for child support

Question 2

Consequence of “alimony” under the tax code

Answer 2

deductible by payor and includible in payee’s gross income