Internal Revenue Code – Section 215


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




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.