Spousal support payments or alimony paid to a former spouse can be taxable under the Internal Revenue Code for the person receiving support and deductible to the person paying the support provided the Divorce Decree or Separation Agreement has been properly structured and the following basic requirements have been met

1. The support in question cannot be paid as child support and must be paid by cash, check or money
order.

2. The parties cannot be members of the same household.

3. If the payor or payee is remarried, they cannot file a joint tax return with the new spouse.

4. The court order cannot specifically state otherwise.

Generally, if these requirements are met in the Divorce or Separation agreement, then the payments are in fact deductible for the person paying the support, conversely, the support payments must be considered taxable by the person receiving the support. If you have any questions regarding tax issues associated with spousal support payments, consult your lawyer.

This article was written by
Linda J. Lawrence
LAWRENCE LAW OFFICE
24 W. William St.
Delaware, OH 43015
740-362-1919
www.LawrenceLawOffice.com

This publication is not intended to provide legal advice on specific subjects.  The resolution of legal issues depends upon the specific facts of a particular situation and the laws involved.