Die "Anlage U" betrifft Personen, die Trennungsunterhalt an den dauernd getrennt lebenden Ehegatten oder nachehelichen Unterhalt an den geschiedenen Ehegatten zahlen (müssen) und die Unterhaltsleistungen im Wege des Realsplittings als Sonderausgaben absetzen möchten. Zu unterscheiden hiervon ist die "Anlage Unterhalt": Diese müssen Sie ausfüllen, wenn Sie Unterhaltsleistungen an den Ex-Gatten oder an andere bedürftige Personen als außergewöhnliche Belastungen geltend machen. Ab 2015 kommt die "Anlage U" auch bei Ausgleichszahlungen zur Vermeidung des Versorgungsausgleichs" zur Anwendung.
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1. Unterhaltsleistungen an Ex-Ehegatten (Realsplitting)

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2. Ausgleichszahlungen zur Vermeidung des Versorgungsausgleichs

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3. Abschnitt A: Antrag des Zahlers auf Abzug der Leistungen

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Beiträge zur Kranken- und Pflegeversicherung

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Ausgleichsleistungen

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4. Abschnitt B: Zustimmung des Empfängers zum Antrag

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5. Die Alternative: Abzug als außergewöhnliche Belastung

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