alimony or separate maintenance payment
(5) Special rules for support (A) In general For purposes of this subsection— (i) payments to a spouse of alimony or separate maintenance payments shall not be treated as a payment by the payor spouse for the support of any dependent, and (ii) in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent. (B) Alimony or separate maintenance payment For purposes of subparagraph (A), the term “alimony or separate maintenance payment” means any payment in cash if— (i) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument (as defined in section 121(d)(3)(C) ), (ii) in the case of an individual legally separated from the individual’s spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and (iii) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.