Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 93

If you have a divorce or separation agreement executed before 2019, and you make payments to a spouse or former spouse for alimony, support, or spousal maintenance, you can deduct the payments if certain conditions are met. There is no dollar limit on this deduction. The deduction is claimed as an adjustment to gross income; you do not have to itemize your other deductions to write off alimony payments you make. But if you make payments pursuant to a divorce or separation agreement executed after December 31, 2018, you cannot deduct your payments.