CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Divorce or Separat. Instr
3 Cards On This Topic:

Spousal support (alimony) is nontaxable to supported spouse unless such payment is made pursuant to a divorce or separation instrument. (Statutory language.)

S/s paid per Minute Order and Tent. Dec. deductible as they constitute valid support decree for IRC 71(b)(2)(C), qualifying as "divorce or separation instrument."

Written agreements between parties affecting deductibility.