Editor's Note:
Pub. L. 115-97, Sec. 11051(a), struck Sec. 215, generally effective for any divorce or separation instrument executed
after December 31, 2018.
I.R.C. § 215(a) General Rule —
In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintenance payments paid during such individual's taxable year.
Editor's Note:
Pub. L. 115-97, Sec. 11051(a), struck Sec. 215, generally effective for any divorce or separation instrument executed
after December 31, 2018.
In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintenance payments paid during such individual's taxable year.
I.R.C. § 215(b) Alimony Or Separate Maintenance Payments Defined —
For purposes of this section, the term “alimony or separate maintenance payment” means any alimony or separate maintenance payment (as defined in section 71(b)) which is includible in the gross income of the recipient under section 71.
Editor's Note:
Pub. L. 115-97, Sec. 11051(a), struck Sec. 215, generally effective for any divorce or separation instrument executed
after December 31, 2018.
For purposes of this section, the term “alimony or separate maintenance payment” means any alimony or separate maintenance payment (as defined in section 71(b)) which is includible in the gross income of the recipient under section 71.
I.R.C. § 215(c) Requirement Of Identification Number —
The Secretary may prescribe regulations under which—
Editor's Note:
Pub. L. 115-97, Sec. 11051(a), struck Sec. 215, generally effective for any divorce or separation instrument executed
after December 31, 2018.
The Secretary may prescribe regulations under which—
I.R.C. § 215(c)(1) —
any individual receiving alimony or separate maintenance payments is required to
furnish such individual's taxpayer identification number to the individual making
such payments, and
I.R.C. § 215(c)(2) —
the individual making such payments is required to include such taxpayer identification
number on such individual's return for the taxable year in which such payments are
made.
I.R.C. § 215(d) Coordination With Section 682 —
No deduction shall be allowed under this section with respect to any payment if, by reason of section 682 (relating to income of alimony trusts), the amount thereof is not includible in such individual's gross income.
Editor's Note:
Pub. L. 115-97, Sec. 11051(a), struck Sec. 215, generally effective for any divorce or separation instrument executed
after December 31, 2018.
No deduction shall be allowed under this section with respect to any payment if, by reason of section 682 (relating to income of alimony trusts), the amount thereof is not includible in such individual's gross income.
(Aug. 16, 1954, ch. 736, 68A Stat. 71; July 18, 1984,
Pub. L. 98-369, div. A, title IV, 422(b), 98 Stat. 797; repealed by Pub. L. 115-97, title I, Sec. 11051(a), Dec. 22, 2017, 131 Stat. 2054.)
BACKGROUND NOTES
AMENDMENTS
2017 -
Sec. 215. Pub. L. 115-97, Sec. 11051(a), struck Sec. 215. Before being struck, it read as follows:
“Sec. 215. Alimony, Etc., Payments
“(a) General Rule.— In the case of an individual, there shall be allowed as a deduction
an amount equal to the alimony or separate maintenance payments paid during such
individual's taxable year.
“(b) Alimony Or Separate Maintenance Payments Defined.—For purposes of this section,
the term “alimony or separate maintenance payment” means any alimony or separate
maintenance payment (as defined in section 71(b)) which is includible in the gross
income of the recipient under section 71.
“(c) Requirement Of Identification Number
“(1) any individual receiving alimony or separate maintenance payments is required
to furnish such individual's taxpayer identification number to the individual making
such payments, and
“(2) the individual making such payments is required to include such taxpayer identification
number on such individual's return for the taxable year in which such payments are
made.
“(d) Coordination With Section 682.—
No deduction shall be allowed under this section with respect to any payment if,
by reason of section 682 (relating to income of alimony trusts), the amount thereof
is not includible in such individual's gross income.”
1984--Pub. L. 98-369 amended section generally, substituting present provisions for provisions which had
declared in: subsec. (a) a general rule as to allowance of deduction for amounts includible
under section 71 in the gross income of the wife, payment of which was made within
husband's taxable year, and prohibited any deduction with respect to any payment where
by reason of section 71(d) or 682 the amount thereof was not includible in husband's
gross income; and subsec.
(b) cross reference to definitions of husband and wife in section 7701(a)(17).
EFFECTIVE DATE OF REPEAL
Sec. 11051(c) of Pub. L. 115-97, provided:
“(c) Effective Date.—
The amendments made by this section shall apply to—
“(1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act [Enacted: Dec. 22,
2017])
executed after December 31, 2018, and
“ (2) any divorce or separation instrument (as so defined) executed on or before such
date and modified after such date if the modification expressly provides that the
amendments made by this section apply to such modification.”
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to divorce or separation instruments executed after Dec.
31, 1984, or executed before Jan. 1, 1985, but modified on or after Jan. 1, 1985,
with express provision for application of amendment to modification; and amendment
of subsec. (c) by Pub. L. 98-369 applicable to payments made after Dec. 31, 1984, see section 422(e) of Pub. L. 98-369, set out as a note under section 71 of this title.
