alimony question

Do you have a child who lived with you most of the year too?

Otherwise file as MFS.

Only if it is an alimony payment to her under their divorce decree. It does not include voluntary payments that are not made under a divorce or separation instrument. There are also other requirements

If her child lived with her for more than half the year in a household that she provided more than the half the cost to maintain and you did not live with her for any time in the last half of 2008, then she may file as head of household.

Only if you can meet the same requirements stated above.

Why not Single? If legally separated, it should be possible to file as Single, and will most often be better than MFS. So the question is whether the separation is court ordered (legal) or informal.

That's between him and the IRS who will want to see the divorce decree to determine if it is alimoney.

See answer above. If it is alimoney, it is her income.

If you separated before July 1st, by law she can claim HoH.

No way, Jose - unless you want to pay interest and penalties in addition to the taxes.

Dick

No. Alimony stops upon remarriage, and since she married you, his obligation stopped [forever].

Possible: Yes. However, there are certain requirements. She may or may not meet them all.

No. You don't meet the requirements. Your status is married-separate.

Depends on what you mean by "legally separated." At least in CA the phrase means a court order equivalent to a divorce for people who (generally for religious reasons) don't want an actual "divorce."

Simply being separated with a divorce pending is not considered "legally separated" for this purpose.

Stu

Doesn't that depend on the wording of the court order? If it says "payment while not married" then presumably it would continue/restart after divorce (which still doesn't apply here).

Seth

Isn't this one of the characteristics of alimony? If payment doesn't stop on remarriage, the payments are considered to be a property settlement.

Lanny K Williams, CPA Nawarat, Williams & Co., Ltd. Income Tax Services for Expatriate Americans

Only the death of the recipient spouse stops alimony automatically. Alimony to a former spouse will continue after the former spouse remarries as long as the divorce decree does not say it stops upon remarriage. I have never seen a decree that failed to have that clause.