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Federal Income Tax

Transfers in Marriage, Separation, and Divorce

Transfers in Marriage, Separation, and Divorce

Learn about the tax treatment of transfers between current spouses and transfers occurring on separation or divorce.


In this lesson, we'll survey the federal-tax implications of alimony, child support, and property transfers between spouses.

Alimony Deduction: History and Current Law

Let's start with alimony. For federal-tax purposes, the term alimony includes both classic alimony after divorce and payments for separate maintenance while the spouses are separated but not yet divorced.

The relationship between alimony and the federal-tax laws has a storied history. Before 1942, the Internal Revenue Code, or...