Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 98

Your responsibility to make payments to your spouse or former spouse must end if that person dies in order for payments under a pre‐2019 divorce decree or separation agreement to be deductible alimony. If your obligation to make payments continues beyond the recipient's death (for example, you must continue to pay until total payments reach a set amount), you cannot treat any of the payments as alimony (even those made before death).

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.