Registered Domestic Partners' claim on federal return for alimony paid
Registered domestic partners may not claim alimony because federal law specifically identifies
alimony as a payment to a spouse under a divorce and a separation agreement. Further, under Internal
Revenue Code(IRC) section 71 defines "alimony" or "separate maintenance payment" as any payment in
cash if such payment is received by (or on behalf of) a spouse under a divorce or separation agreement.