Alimony

Alimony is a payment made to a person by court decree as a result of divorce or separation. If the taxpayer is receiving taxable alimony, it's included in income on line 11, Form 1040. Payment of taxable alimony is deducted by the payer as an adjustment to income on line 31a, Form 1040. Enter the recipient's social security number in the space provided next to line 31a.

Qualifications
If alimony is deductible by the person who pays it, it is taxable income to the person who receives it. The rules governing whether alimony is deductible by the payer and taxable to the recipient depend on when the divorce or separation agreement was established. The rules discussed here apply to divorce and separation agreements established after 1984. If you ever need to know the rules for agreements established prior to 1985, you'll need to do some research.