- quote -

That's the one.

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I am in the midst of a divorce proceeding. I do not expect
the divorce to be final before the end of 2003. I was
ordered to pays temporary spousal support (a.k.a. alimony)
monthly starting February 1, 2003. Soon to be ex-wife and I
will have lived apart for all of 2003; I have physical
custody of our daughter.

Reading through the pubs, I believe I can file 2003 as Head
of Household (lived separately from wife for more than the
last 6 months of the year, have phyical custody of daughter,
provided 100% of daughter's living expenses.) I think that
wife would then be obliged to file MFS, but that's Not My
Problem.

My question is on the timing of alimony for tax purposes.
Alimony is due to the court (in Nebraska, if it matters) on
or before the 1st of each month. If I'm late, I have to pay
interest. Because January 1 is a holiday, I must ensure
that the alimony due on January 1 arrives no later than
December 31. Accoridingly, I will have made 12 monthly
payments in 2003, with the last one technically not having
been due until 2004.

When I figure the alimony for my federal tax return, can I
count all 12 payments I made in 2003, or do I have to defer
claiming the last one until my 2004 return? If my soon to
be ex-wife does not receive the last payment from the court
until on or after January 1, does this mean the alimony I
claim as paid is greater than the alimony she needs to
declare as income?

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