CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Written Agreements
7 Cards On This Topic:

Spousal support payments made pursuant to written agreement between parties are deductible by paying spouse and taxable to payee spouse.

Cash payments made on behalf of W that fall within the broad areas described in written agreement signed by parties' attorneys on their behalf are alimony; payments outside of specified areas are not.

Although amounts H paid to W were for her support, judgment merely reserved jurisdiction over support and there was no written agreement between them. Hence, payments not deductible.

A letter from H's attorney offering to pay a given level of support does not constitute a "written separation agreement" for purposes of Int.Rev. Code §71 (b)(2).

Negotiation letters between attorneys, bolstered by other evidence, did not constitute a written separation agreement.

Absent actual prior written agreement or court order, payments made for support of spouse do not constitute deductible alimony. W's willingness to sign agreement insufficient.

Written separation agreement signed by H's attorney and W makes alimony portion deductible to payor.