Alimony payments are deductible if the following requirements are met:
- The payments are in cash (check, money order, etc.)
- Required by a divorce or separation instrument.
- The payments are not for child support.
- The payments are not part of the property settlement payments related to the divorce.
- You and your (ex)spouse aren't members of the same household and don't file a joint tax return.
- You aren't liable to make any payments for any period after the death of your ex-spouse.