Barbara Weltman - J.K. Lasser's 1001 Deductions and Tax Breaks 2022

Generally, the divorce decree should state that your obligation to make payments ends on the recipient's death. But this isn't necessary as long as this condition is part of the law in your state.

The fact that your estate continues to be liable for payments after your death does not prevent you from treating your payments as alimony.

If you have a pre‐2019 divorce decree or separation agreement, don't make voluntary payments if you want to deduct them. For example, don't make payments prior to a court order or separation agreement and don't voluntarily increase your payments. If you want to ensure that increased payments qualify as deductible alimony, you need to amend the court order or separation agreement to incorporate the change. If a pre‐2019 divorce decree or separation agreement is changed or amended, the old alimony rules continue to apply unless the revised document specifically says that the new rules (i.e., that payments are not deductible by the spouse who pays or taxable to the spouse who receives) should apply.

Payments made to someone who was never legally your spouse cannot be treated as alimony. For example, if you make payments to a domestic partner, you cannot deduct them even though they otherwise have all the earmarks of alimony.

Property settlements are not deductible.

The amount of deductible alimony payments is entered on Schedule 1 of Form 1040 or 1040‐SR. There is no separate form or schedule to complete when deducting alimony. However, you must include the recipient's Social Security number on your return (to allow the IRS to cross‐check whether the recipient reported the alimony as income) and the date of the divorce or separation agreement (to allow the IRS to see whether alimony is deductible).

If you have a child who became disabled before age 26 or meets certain eligibility conditions, there is a special savings account that generally does not adversely impact eligibility for means‐tested government programs (e.g., Medicaid). The account can be used on a tax‐free basis for various disability‐related expenses (including funeral and burial costs). See details in Chapter 2.

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