Which statement best describes the nature of alimony?

The statement that alimony can be deducted by the payer as an adjustment to income accurately describes the nature of alimony. Under the tax laws applicable to divorces finalized before the end of 2018, the person who pays alimony can deduct these payments from their taxable income, which can result in a lower tax liability. This deduction helps to offset some of the financial burden on the payer by allowing them to reduce their taxable income by the amount of alimony paid.

The other aspects of alimony involve different considerations. While alimony typically must be paid to the ex-spouse directly, this does not affect the deductibility. Additionally, the treatment of alimony changed under the Tax Cuts and Jobs Act for agreements made after 2018, as these payments are no longer deductible for the payer or taxable for the recipient. Lastly, voluntary payments made outside a formal agreement do not qualify as alimony for tax purposes, as they do not meet the legal definition of required payments stated in the divorce decree or separation agreement. Thus, the deduction aspect is a key feature of alimony for certain cases, making that statement correct.