The Eight Requirements for Qualified Alimony: Part Eight

Part Eight: The spouses do not file joint returns with each other

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: The spouses do not file joint returns with each other.