Alimony for federal tax purposes
The payment which may not be considered as alimony for federal tax purposes are as follows:
(a) Child support
(b) Non cash property settlements, whether in a lump-sum or installments,
(c)Payments that are your spouse's part of community property income,
(d)Payments to keep up the payer's property,
(e)Use of the payer's property, or
(f)Voluntary payments (that is, payments not required by a divorce or separation instrument).