Jack and his wife, Sally, separated during 2004. The written separation agreement requires Jack to make payments for the maintenance of Sally and their child. Payments were set at $250 per month for Sally and $150 per month for their child. During 2020 Jack's payments totaled $4,000. How much of the 2020 payments can Jack deduct on his 2020 personal tax return?

Question

Quizplus · Accepted Answer

Jack can deduct the amount paid for the maintenance of his child, which was $150 per month, for a total of $1,800 ($150 x 12 months). However, he cannot deduct the amount paid for the maintenance of his ex-wife, as that is considered to be a personal expense. Therefore, the total amount Jack can deduct on his tax return is $1,800.

Jack and His Wife, Sally, Separated During 2004