(a) General rule.— In the case of an individual, he/she may deduct an amount equal to the alimony or separate maintenance payments paid during the taxable year.(b) Definition of alimony or separate maintenance payment.— For purposes of this section, the term 'alimony or separate maintenance payment' means any alimony or separate maintenance payment as defined in § 30112 of this title which is includible in the gross income of the recipient under § 30112 of this title.(c) Requirement of account number.— The Secretary may prescribe regulations under which:(1) Any individual receiving alimony or separate maintenance payments is required to furnish the individual’s taxpayer account number (social security number) to the person making the payments, and(2) the individual making the payments is required to include the taxpayer account number on the individual’s return for the taxable year in which the payments are made.(d) Coordination with § 30419 of this title.— No deduction shall be allowed under this section with respect to any payment if, by reason of § 30419 of this title (relating to income of alimony trusts, estates in case of divorce or separation), the amount thereof is not

lowed under this section with respect to any payment if, by reason of § 30419 of this title (relating to income of alimony trusts, estates in case of divorce or separation), the amount thereof is not includible in the individual’s gross income. History —Jan. 31, 2011, No. 1, § 1033.13, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 32.