CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............In General
11 Cards On This Topic:

Requirements if spousal support is to be taxable to recipient. (Summarized.)

Spousal support (alimony) is taxable to supported spouse. (Statutory language.)

Spousal support is deductible to the paying spouse.

Paying spouse must furnish supported spouse's taxpayer identification number (social security number).

Payor not required to itemize deductions in order to deduct spousal support payments.

Where plain language of SA stated H make a one-time $63,500 payment to W as a property settlement, his payment in that amount was not alimony, did not satisfy the requirement of IRC 71(b)(1)(B), and was not deductible as alimony.

Payments pursuant to a temporary order which meets the statutory definition of alimony is deductible to payor, regardless of parties’ intentions.

Neither parties' nor state court's intention as to deductibility of spousal support controls; support is not deductible unless requirements of IRC 71 are met.

Purpose for which support payments are made does not matter; if they fit within requirements of IRC §71, they are deductible.

Determination as to whether payments are support or property, look first to state characterization; then determine effect under Federal tax law.

Undesignated payments to supported spouse in temporary order held to be alimony based upon perceived intent of order.