Payments not alimony or separate maintenance

Not all payments under a divorce or separation instrument are alimony or separate maintenance. Alimony or separate maintenance doesn't include:

Child support,

Noncash property settlements, whether in a lump-sum or installments,

Payments that are your spouse's part of community property income,

Payments to keep up the payer's property,

Use of the payer's property, or

Voluntary payments (that is, payments not required by a divorce or separation instrument).

Child support is never deductible and isn't considered income. Additionally, if a divorce or separation instrument provides for alimony and child support, and the payer spouse pays less than the total required, the payments apply to child support first. Only the remaining amount is considered alimony.