Discussion:Deductibility of Pre-Divorce Payments as Alimony

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Death&Taxes (Talk | contribs)
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{{ForumReplyPost|UserID=Ifyem|Date=5 November 2009|Text=I meant Treas. Reg. 1.71-1}} {{ForumReplyPost|UserID=Ifyem|Date=5 November 2009|Text=I meant Treas. Reg. 1.71-1}}
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 +{{ForumReplyPost|UserID=Death&Taxes|Date=5 November 2009|Text=I think this old regulation is pretty specific, but I wonder if these payments and their informal agreement could be written into the final agreement? }}

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Discussion Forum Index --> Basic Tax Questions --> Deductibility of Pre-Divorce Payments as Alimony
Discussion Forum Index --> Tax Questions --> Deductibility of Pre-Divorce Payments as Alimony

Ifyem (talk|edits) said:

5 November 2009
I am wondering if any of you might be able to refer me to the relevant authority for the following issue:

Assume H made a payment to W during their separation period preceding divorce. There was no writing evidencing their intent to declare that payment as alimony at that time, however the decree has yet to be entered. Can they still make a writing that would cause that prior payment to be deductible by H as an alimony payment? Is there any authority out there that covers this, other than Treas. Reg. 1.61-1, which barely lends any assistance on this issue?? Any guidance will be greatly appreciated!

Ifyem (talk|edits) said:

5 November 2009
I meant Treas. Reg. 1.71-1

Death&Taxes (talk|edits) said:

5 November 2009
I think this old regulation is pretty specific, but I wonder if these payments and their informal agreement could be written into the final agreement?