Low-Income Taxpayer Clinic
Alimony
| Alimony is included in gross income when it is received as periodic payments rather than a lump-sum payment which is excludable from income as a property settlement. Resources Internal Revenue Code
Treasury Regulations
IRS Forms and Publications Form 1040 U.S. Individual Income Tax Return Publication 504 Divorced or Separated Individuals Tax Topic 406 Alimony Received |
Georgia Statutes
Ga. Code Ann. § 19-6-1 (2004) Alimony defined
Georgia Case Law
Distinguishing periodic alimony from lump-sum alimony:
Winokur v. Winokur, 365 S.E.2d 94, 95 (Ga. 1988)
Dolvin v. Dolvin, 284 S.E.2d 254 (Ga. 1981)
Davenport v. Davenport, 255 S.E.2d 695 (Ga. 1979)
Defining temporary alimony:
Chatsworth Lumber Co. v. White, 107 S.E.2d 827, 828 (Ga. 1971)
Butler v. Hicks, 189 S.E.2d 416, 419 (Ga. 1972)
Federal Case Law
Distinguishing periodic alimony from lump-sum alimony:
Human v. Commissioner, T.C.M. 1998-65
Hopkinson v. Commissioner, T.C.M. 1999-154
Defining temporary alimony:
Stokes v. Commissioner, T.C.M. 1994-456
