Alimony payments you make under a divorce or separation instrument, such as a divorce decree or a written agreement incident there to, are deductible if all of the following requirements are met:

* You and your spouse or former spouse do not file a joint return with each other.
* You pay in cash (including checks or money orders).

* The divorce or separation instrument does not say that the payment is not alimony.
* If legally separated under a decree of divorce or separate maintenance, you and your former spouse are not members of the same household when you make the payment.
 
* You have no liability to make any payment (in cash or property) after the death of your spouse or former spouse.

If you are divorced or separated, you may be able to deduct the alimony or separate maintenance payments that you are required to make to your spouse or former spouse, or on behalf of that spouse