In order for alimony payments made under pretrial order to be deductible (for Adjusted Gross Income) and taxable to the ex-spouse, the following conditions must be met:
(1) Payments must be made in cash
(2) Payments are received under a divorce or separate maintenance court decree
(3) The divorce or separation agreement does not designate the payment as something other than alimony (for example, a property settlement)
(4) The payer spouse and recipient spouse are not members of the same household at the time the payments are made
(5) There is no requirement to make the payments after the payer or recipient’s death.
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