### Question
What is the definition of alimony or separate maintenance payment?


### Answer
The definition of **alimony or separate maintenance payment** is as follows in *26 U.S.C. § 215*:

> 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

#### Citation:
  - *26 U.S.C. § 215*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

