In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintenance payments paid during such individual’s taxable year.
(b) Alimony or separate maintenance payments defined
For purposes of this section, the term “alimony or separate maintenance payment” means any alimony or separate maintenance payment (as defined in section
71(b)) which is includible in the gross income of the recipient under section
(c) Requirement of identification number
The Secretary may prescribe regulations under which—
(1)any individual receiving alimony or separate maintenance payments is required to furnish such individual’s taxpayer identification number to the individual making such payments, and
(2)the individual making such payments is required to include such taxpayer identification number on such individual’s return for the taxable year in which such payments are made.
(d) Coordination with section
No deduction shall be allowed under this section with respect to any payment if, by reason of section
682 (relating to income of alimony trusts), the amount thereof is not includible in such individual’s gross income.
1984—Pub. L. 98–369amended section generally, substituting present provisions for provisions which had declared in: subsec. (a) a general rule as to allowance of deduction for amounts includible under section
71 in the gross income of the wife, payment of which was made within husband’s taxable year, and prohibited any deduction with respect to any payment where by reason of section
682 the amount thereof was not includible in husband’s gross income; and subsec. (b) cross reference to definitions of husband and wife in section
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369applicable with respect to divorce or separation instruments executed after Dec. 31, 1984, or executed before Jan. 1, 1985, but modified on or after Jan. 1, 1985, with express provision for application of amendment to modification; and amendment of subsec. (c) by Pub. L. 98–369applicable to payments made after Dec. 31, 1984, see section 422(e) ofPub. L. 98–369, set out as a note under section
71 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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