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In the event of a divorce, should one spouse file a gift tax return for alimony given to the other spouse?

In the event of a divorce, the property delivered according to the divorce agreement is not considered a gift and is not subject to gift tax. If the divorce payment is stated in the divorce agreement, other payment beyond the agreement, if it is also considered a payment in the divorce agreement, shall also be declared. If the payment cannot be proved to be a payment agreed upon at the time of the divorce and is transferred without compensation, the spouse shall be subject to gift tax.

Issued:National Taxation Bureau of Southern Area Release date:2021-09-11 Last updated:2021-09-11 Click times:155