STI in Pechersk district of Kyiv explains
In accordance with i. 165.1.14 of paragraph 165.1 of Art. 165 of the TCU of 2 December 2010 № 2755-VI, the total monthly (annual) taxable income does not include alimony paid by an IE following a court order or by mutual decision of the parties in amounts determined under the Family Code of Ukraine, excepting alimony payments by non-residents, regardless of their size, unless otherwise stipulated by international treaties recognized as mandatory by the Verkhovna Rada.
According to the reference of features of incomes listed in the annex to Order № 1020, alimony paid to a taxable person under a court order or by mutual decision of the parties are stated in the Calculation № 1 DF under the income «140».