Skip to main content
Level 2
March 17, 2026
Question

alimony paid from estate

  • March 17, 2026
  • 1 reply
  • 10 views

I have a client who has been receiving a lump sum alimony payment since 1988.  The spouse passed in 2024 so the alimony was paid from the estate and since it's continuing will be paid going froward from a trust.

The estate and trust have both sent K-1's with dividend income for my client.

Should this income be deducted from the total amount received in 2025? Seems like otherwise it would be double taxing the alimony.

Thanks

1 reply

sjrcpa
Level 15
March 17, 2026

Sounds like she is a beneficiary of the trust and also receives alimony.

Are you sure the alimony obligation didn't expire upon former spouse's death?

The more I know the more I don’t know.
bsj224Author
Level 2
March 17, 2026

No alimony continues from a trust...so she's paying tax on alimony + income from the trust...seems like double taxation. 

Would trust get a deduction for the alimony payment as former spouse did?

sjrcpa
Level 15
March 17, 2026
"Would trust get a deduction for the alimony payment as former spouse did?"
 

 

That's a good question and I don't know. I've never had a trust pay alimony.

 
If .her K-1 has income that implies she received a distribution from the trust so I don't think it is double taxation.
The more I know the more I don’t know.