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

Spousal support may be designated partially or totally nontaxable to recipient and nondeductible to payor.

Spousal support payments may not be made in a form other than cash.

Since an order to pay attorney fees survives the death of the payee, the payments do not qualify as deductible alimony.

Payment of ex-W’s share of income taxes not deductible support.

Rental value of family residence occupied by supported spouse not deductible to outspouse.

Improvements made by H to house he owns and to which W has exclusive use not deductible as alimony.

Payments by H for mortgage, capital improvements, gardening, pest control, or repair expenses in connection with a house which former wife lives in but does not own is not alimony.

If alimony payments could reduce upon a contingency related to a child, that amount is not deductible.

Cases where support was found to be nondeductible.