Alimony is the payment of support or maintenance to an ex spouse, generally pursuant to a court order. Alimony may be tax deductible by the payor if it meets the requirements of Code Section 215. These requirements include that the payments must end on death of the recipient spouse (payee). The parties cannot agree or specify that the payments are not deductible. The payments must be made to your ex spouse from whom you are legally separated and who is not part of the same household as you. The recipient spouse must generally report the payments as income under Code Section 71.