Part Four: The Spouses are legally separated under a decree of divorce or separate maintenance, and are therefore not members of the same household when the payment is made.
Alimony or separate maintenance payments are included in the gross income of the payee spouse and allowed as deduction from the gross income of the payor spouse.
A payment under a divorce or separation agreement executed or modified after 1984 qualifies as alimony if:
Temporary Order: Payments under a temporary support order or a written separation agreement are qualifying payments regardless of the spouses’ living arrangements
Other Situations: For this purpose, a dwelling unit formerly shared by both spouses is not considered two separate households even if the spouses physically separate themselves within the dwelling unit. The spouses will not be treated as members of the same household if one spouse is preparing to depart from the household of the other spouse, and does depart not more than one month after the date the payment is made.