Internal Revenue Code – Section 215
Sec. 215. Alimony, etc., payments
(a) General rule
In the case of an individual, there shall be allowed as a
deduction an amount equal to the alimony or separate maintenance
payments paid during such individual’s taxable year.
(b) Alimony or separate maintenance payments defined
For purposes of this section, the term “alimony or separate
maintenance payment” means any alimony or separate maintenance
payment (as defined in section 71(b)) which is includible in the
gross income of the recipient under section 71.
(c) Requirement of identification number
The Secretary may prescribe regulations under which -
(1) any individual receiving alimony or separate maintenance
payments is required to furnish such individual’s taxpayer
identification number to the individual making such payments, and
(2) the individual making such payments is required to include
such taxpayer identification number on such individual’s return
for the taxable year in which such payments are made.
(d) Coordination with section 682
No deduction shall be allowed under this section with respect to
any payment if, by reason of section 682 (relating to income of
alimony trusts), the amount thereof is not includible in such
individual’s gross income.
(Aug. 16, 1954, ch. 736, 68A Stat. 71; Pub. L. 98-369, div. A,
title IV, Sec. 422(b), July 18, 1984, 98 Stat. 797.)
1984 – Pub. L. 98-369 amended section generally, substituting
present provisions for provisions which had declared in: subsec.
(a) a general rule as to allowance of deduction for amounts
includible under section 71 in the gross income of the wife,
payment of which was made within husband’s taxable year, and
prohibited any deduction with respect to any payment where by
reason of section 71(d) or 682 the amount thereof was not
includible in husband’s gross income; and subsec. (b) cross
reference to definitions of husband and wife in section
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to divorce or
separation instruments executed after Dec. 31, 1984, or executed
before Jan. 1, 1985, but modified on or after Jan. 1, 1985, with
express provision for application of amendment to modification; and
amendment of subsec. (c) by Pub. L. 98-369 applicable to payments
made after Dec. 31, 1984, see section 422(e) of Pub. L. 98-369, set
out as a note under section 71 of this title.