Taxes and Spousal Support

Taxes are confusing and annoying enough as it is, so here are a few simple guidelines for determining what the tax rules are in California with regard to spousal support, also known as alimony.

In California, the law requires that alimony payments must be reported as income by the recipient and, thus, income tax must be paid on any alimony payments. The person who makes alimony payments, however, can take a deduction for these payments. A few requirements must be met for alimony payments to be deductible:

· You must make your payments in cash, check, or via money order.

· Your divorce or separation must not state that the payment isn't actually alimony.

· You must not be living with your former spouse at the time payments are made.

· You must have no liability to make payments after the death of your former spouse.

· And your payment may not be treated as child support.

If these conditions are met, then the payee of spousal support or alimony can deduct their payments on line 31 of the federal Form 1040 when filing taxes if you have further questions regarding alimony or any other family law matter, find a family law attorney who can help.