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Alimony

February 09, 2017 • JJ Martin • Log In to Post Comments

In January 2016, clients (husband & wife) filed for divorce and were legally separated.  During 2016, husband paid wife $102,000 in alimony.  In December 2016, they reconciled and dismissed the divorce before it was finalized. 

My questions is: can the husband deduct the $102,000 in alimony if they file Married Filing Separately (and the wife includes the $102,000 of alimony in income) in 2016? 

(On a side note, because I know it sounds weird that the husband would want to file separately – husband subsequently regretted having dismissed the divorce, and he filed for divorce again in January 2017.)


Comments

See IRC Sec. 71 for alimony requirements. But if they did not live in the same household, are legally separated (not an interlocutory) and file separately he can deduct the alimony and it's income to her. 

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