Alimony can only be deducted if it is paid to whom?

Alimony payments can only be deducted when they are made to a former spouse. This is because tax laws stipulate that to qualify for a tax deduction, the payments must meet specific criteria established by the IRS. One of these criteria is that the payments must be made as part of a divorce or separation agreement for a spouse who is no longer married to the payer.

Payments to a current spouse do not qualify for the deduction as they are not considered alimony but rather part of ongoing marital support. Payments made to a dependent child are categorized differently and do not qualify as alimony since these payments are typically for child support, which has separate tax implications. Lastly, payments to non-relatives are not considered alimony at all. Therefore, the only scenario in which alimony is deductible for tax purposes is when such payments are made to a former spouse.