This law provides a reliable mechanism to protect couples' marital or relationship assets from the impact of divorce or separation. This helpful guide from the Global Community Liaison Office (GCLO) provides the information and resources you will need during this sometimes difficult process.A US citizen payer should be allowed a deduction on his or her US tax return for alimony payments made to a nonresident. Pensions, Annuities, and Alimony (Income Code 15). The following rules apply to withholding on pensions, annuities, and alimony of foreign payees. Divorcing couples are required to divide their marital property according to state law, but property owned abroad can make the process much more complex. US expats and their nonUS spouses can generally claim Social Security benefits while living at a foreign residence, with some exceptions. Learn about getting married or divorced in Illinois if you or your spouse lives in another country. From Justice Rutledge's dissent in Williams v. . Domestic ViolenceV.