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Alimony is a payment to or for a spouse or former spouse under a:
A divorce of separation instrument is one of the following:
Since alimony is deductible from gross income by the payer, it is included in gross income by the collecting spouse or former spouse. Alimony received:
A deduction is allowed for the total amount paid to a former spouse during the taxable year for alimony or separate maintenance under a court decree.
Child support payments don't qualify as an alimony deduction. Amounts aren't deductible by the payer and aren't included in Massachusetts gross income by the recipient.
In most cases, there isn't enough money for alimony after payment of child support. In some circumstances, courts may award both:
Massachusetts follows the alimony recapture provisions of the Internal Revenue Code. The federal rules force a "recapture" of front-loaded alimony payments in year three of a divorce alimony agreement. These rules are designed to prevent property settlement payments from qualifying for alimony treatment.
Deductible payments made in the first or second year may be recaptured (reported as income by the payer) in the third year where payments within the first 3 years decline by more than $15,000.
The amounts are included on the tax returns as follows:
The deductible payment made in the first year is recaptured (reported as income) in the third year since the payment within the first 3 years declined by more than $15,000 (from $50,000 to 0).
This deduction impacts the calculation of
as it is treated as an adjustment to arrive at Massachusetts adjusted gross income on the:
This deduction must be prorated based on the amount of taxpayer's Massachusetts sourced gross income to Massachusetts gross income derived from all sources as if the taxpayer were a full year Massachusetts resident.
If you're submitting an abatement or amended return, you'll need to submit a copy of: