Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 92

Taxpayers who are required by a court to make payments to a spouse or former spouse can deduct such payments if the divorce or separation agreement was executed before January 1, 2019. The payments may be called alimony, support, or spousal maintenance, depending on state law (called “alimony” here for convenience). The tax law, in most cases, imposes symmetry on the treatment of alimony so that the government effectively comes out even, as explained below.