Final answer:
Alimony payments in a divorce are included in the recipient's gross income and deductible above the line for the payer.
Step-by-step explanation:
In the case of a divorced couple, alimony payments are included in the gross income of the recipient and deductible above the line for the payor.
Alimony is a payment that one spouse makes to the other after a divorce to provide financial support. The recipient includes the alimony payments in their gross income for tax purposes, while the payor is allowed to deduct the payments from their gross income. These deductions are taken above the line, meaning they can be claimed even if the payor does not itemize their deductions.