Um... you don't?

Why would you want to subject alimony to self-employment tax?

Altho I'm sure many, many ex's consider they've "earned" it 🤣

Liz Taylor might have been in the trade or business of divorce but I don't know many others who would qualify!

Well, there's Mickey Rooney.  I think the question is asking about claiming it as a deduction.  He goes to jail if he doesn't pay her a large share of his income -- so, isn't that a business expense?  

@BobKamman  - I see you've been going to the mind reading classes.  I plan to attend a few after the Oct 15 deadline.