What type of payments are classified as alimony?

Alimony is classified as payments made under a written separation or divorce instrument. This type of payment is intended to provide financial support to a former spouse after a marriage ends, and it is typically established by the terms agreed upon in a divorce decree or separation agreement. The specific language in these legal documents must outline the obligation to make payments for them to qualify as alimony under tax laws.

In contrast, payments made directly to children do not satisfy the criteria for alimony, as they are not given to a former spouse but rather to dependents. Additionally, payments made for educational purposes refer to expenses related to schooling or educational costs, which do not fall under the definition of alimony. Similarly, payments made for medical expenses are meant to cover healthcare costs and again do not pertain to the financial support of a former spouse. Therefore, only payments made according to a legal separation agreement or divorce and specified for spousal support qualify as alimony.