Husband can’t claim alimony deduction for splitting bonus with wife before their divorce. The U.S. Tax Court has held that a husband’s payment to his soon-to-be ex-wife of half of his bonus wasn’t deductible as alimony, as he had claimed. Although the couple had entered into an agreement to split the bonus, it wasn’t a “divorce or separation instrument,” the court ruled, but merely provided for a division of community property. The court also found that the payment predated the support order and wasn’t a written separation agreement. (TC Memo 2017-101)