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Alimony
In a legal sense, alimony is support payment made after a divorce or legal separation. In some respects, the income tax law definition is broader. It includes payments made under a decree of divorce or separate maintenance, under a decree for support if a wife is separated from her husband, or under a written separation agreement executed by the husband and wife if the wife is separated from her husband and they file separate returns. Alimony payments that meet certain tests are deductible by the payer and are income to the applicant.