How is alimony taxed?

In general, alimony is tax deductible for the provider and taxable for the recipient. However, this arrangement can be modified by mutual agreement for the provider to pay taxes on the alimony and the recipient not to have to pay taxes. However, for the payer to be able to write off alimony payments, it must be paid in cash, be made pursuant to a divorce decree, be made to a supported spouse, must be designated as non-deductible, and the spouses cannot file a joint return for the year the deduction is claimed.