Is alimony in solido taxable to IRS on form 1040?

Public Comments

1. I'm not familiar with the "in solido" term, and didn't find it on the irs.gov website, but as a general rule, alimony is taxable to the recipient.
2. Yes, taxable to the recipient and an adjustment to gross income for the payer.
3. It depends upon the interpretation of the term under local law. In some states it appears that alimony in solido (which means periodic payments of a lump sum) is a form of property settlement, in which case it should not be deductible by the payor or taxable to the recipient. In at least one case it has been held that alimony in solido is not alimony for tax purposes because (under Tennessee law) it did not terminate with the death of the recipient spouse.