deductability of alimony payments to an ex-spouse living overseas

Hi syoung07928,

"deductability of alimony payments to an ex-spouse living overseas"

Sure, if the payments qualify as alimony they are tax deductable, it
doesn't matter where the ex-spouse lives.  I'll copy & paste a few
relevant bits below, but please read the entire publication for full
details.

Publication 504 (2004), Divorced or Separated Individuals
"Deducting alimony paid.   You can deduct alimony you paid, whether or
not you itemize deductions on your return. You must file Form 1040.
You cannot use Form 1040A or Form 1040EZ."
Enter the amount of alimony you paid on Form 1040, line 34a. In the
space provided on line 34b, enter your spouse's social security
number."
Alimony Requirements
"A payment to or for a spouse under a divorce or separation instrument
is alimony if the spouses do not file a joint return with each other
and all the following requirements are met.
   1. The payment is in cash.
   2. The instrument does not designate the payment as not alimony.
   3. The spouses are not members of the same household at the time
the payments are made. This requirement applies only if the spouses
are legally separated under a decree of divorce or separate
maintenance.
   4. There is no liability to make any payment (in cash or property)
after the death of the recipient spouse.
   5. The payment is not treated as child support."
http://www.irs.gov/publications/p504/ar02.html#d0e2324

Alimony payments you make under a divorce or separation instrument,
such as a divorce decree or a written agreement incident thereto, are
deductible if all of the following requirements are met:
# You and your spouse or former spouse do not file a joint return with each other,
# You pay in cash (including checks or money orders),
# The divorce or separation instrument does not say that the payment
is not alimony,
# If legally separated under a decree of divorce or separate
maintenance, you and your former spouse are not members of the same
household when you make the payment,
# You have no liability to make any payment (in cash or property)
after the death of your spouse or former spouse; and
# Your payment is not treated as child support.
http://www.irs.gov/faqs/faq-kw10.html

20. Alimony
http://www.irs.gov/publications/p17/ch20.html

>>>

That said, if your ex-spouse is a nonresident alien, you may have to
withhold income tax from the payments.

* "Withholding on nonresident aliens.   If you are a U.S. citizen or
resident and you pay alimony to a nonresident alien spouse, you may
have to withhold income tax at a rate of 30% (or lower treaty rate) on
each payment. For more information, see Publication 515, Withholding
of Tax on Nonresident Aliens and Foreign Entities."
http://www.irs.gov/publications/p504/ar02.html#d0e2324

Publication 515 (1/2005), Withholding of Tax on Nonresident Aliens and
Foreign Entities
http://www.irs.gov/publications/p515/ar02.html

I hope this helps. If you have any questions or if I've misunderstood
your question, please post a clarification request *before*
closing/rating my answer and I'll be happy to reply.

Thank you,
hummer

I searched the IRS website for alimony deductions.