### Question
How does NORMAL TAXES AND SURTAXES define alimony or separate maintenance payment?


### Answer
Under *26 U.S.C. § 152*, **alimony or separate maintenance payment** is defined as:

> any payment in cash if—


(i) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument (as defined in section 121(d)(3)(C)),


(ii) in the case of an individual legally separated from the individual's spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and


(iii) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

