Laura and Leon were granted a divorce in 2007. In accordance with the decree, Leon made the following payments to Laura in 2016: How much of the payments can he deduct as alimony in 2016?

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According to IRS rules, for payments to be considered alimony and deductible by the payer, they must meet certain criteria, one of which is that the payments must be made in cash, check or money order. Additionally, the parties must not file a joint return and the payments must be made either under a decree of divorce or separation agreement. Based on the given information, it is not clear whether the payments made by Leon satisfied all of the conditions for alimony. However, the $6,000 payment he made in the form of a check is eligible for deduction as alimony, provided all other conditions are met. The other two payments made in the form of the transfer of property and payment of Laura's expenses are not eligible for deduction as alimony.

Laura and Leon Were Granted a Divorce in 2007