CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility
............Nunc Pro Tunc/Amended Orders
4 Cards On This Topic:

A subsequent order cannot modify the income tax effect of the alimony payments made in a prior year.

Nunc pro tunc order "clarifying" intent of judge and correcting inaccurate order permits H to deduct full amount of support payments to W.

Retroactive order modifying tax effects of support payments disregarded where not a true nunc pro tunc order.

Caselist: Cases discussing the effect of nunc pro tunc state court orders on the IRS.