under WA state tax law or federal tax law is alimony tax deductible, IRS tax guidelines

You can review Chapter 18 (or thereabout) in Publication 17 for the IRS's guidelines on when alimony is tax deductible. P17 is available for free at the IRS's website: www.irs.gov .

In general, alimony (spousal maintenance) is tax deductible to the paying (former) spouse if the payment is ordered by a court and in the payment is in cash. There are other requirements.

You should review your facts and options with your attorney.

You have to file a full 1040 (not A or EZ), write the amount of alimony on line 31a, include the ex-spouse's SSN on line 31b. The income is then taxable to the spouse. A few other considerations apply. See the link below for IRS Pub 17 and look for Table 18-1.