Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 95

You can't deduct alimony under a pre‐2019 divorce decree or separation agreement if you voluntarily make payments. You must either be ordered to do so under a decree of divorce, legal separation, or support or agree to make payments under a written separation agreement.

If the marriage is annulled and you are ordered to make payments, they can be treated as alimony if the other conditions are satisfied.