Paying taxes on alimony / relocation expenses?

Alimony/spousal support is deductible by the person you pays it and taxable income to the recipient. Make sure that you distinguish between payments that are part of a property settlement or child support from spousal support. The Internal Revenue Code is very specific about what constitutes alimony. For example, one qualification is that it must stop if the recipient dies because dead people don't need support. This is different than a property settlement because that would survive.