The Tax Professionals Blog — alimony

When is Alimony Non-Taxable?

Posted by Lee Reams Sr. on


IRC Section 71(b)(1) defines the term alimony.  The code has four requirements, three of which are commonly recognized by tax professionals: the payments must be in cash (71(b)(1)), taxpayer cannot live together (71(b)(1)(C)) and there is no liability for the payments after the death of the payee spouse (71(b)(1)(D)).

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