Tax News

CCH (cch.taxgroup.com) reports:

  An individual was not entitled to an alimony deduction for amounts paid to his ex-spouse pursuant to a divorce decree because he owed child support for the same period for which the deduction was claimed. Under
Code Sec. 71, the individual's payments had to be allocated to child support and related obligations before any amount could be allocated to alimony. Since the taxpayer's total payments for the tax year at issue were less than the amount he owed for child support, child support arrears and medical reimbursement no portion of the amount paid could be allocated to alimony.

G.H. Haubrich, TC Memo. 2008-299, Dec. 57,636(M)

Other References:

 
Code Sec. 71

  CCH Reference - 2008FED ¶6094.027

  CCH Reference - 2008FED ¶6094.15

 
Code Sec. 215

  Tax Research Consultant

  CCH Reference - TRC INDIV: 21,450