CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Excess Payments
3 Cards On This Topic:

Spousal support payments in excess of amount ordered held not deductible. Pitfalls to avoid in automatic transfers.

Support paid pursuant to oral agreement nondeductible to extent it exceeds amount ordered.

Payments made by H in excess of amounts specified in MSA were not deductible.