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Divorce: Are Spousal Maintenance or Child Support Payments Taxable?

Child support payments are neither deductible by the payer nor taxable to the recipient. When calculating gross income to see if you’re required to file a tax return, don’t include child support payments received.

Divorce and Family Law Attorneys in Centralia and Olympia at (360) 736-1301.

Under divorce, dissolution, or separation instruments executed on or before December 31, 2018, alimony or spousal maintenance payments are deductible by the payer and taxable to the recipient. When calculating gross income to see if you’re required to file a tax return, you should include alimony payments received under such an instrument.

However, under divorce, dissolution, or separation instruments executed after December 31, 2018, and under certain instruments executed on or before December 31, 2018 but later modified, if the modification expressly states the repeal of the deduction for alimony or spousal maintenance applies to the modification, those payments are neither deductible by the payer nor taxable to the recipient. When you calculating gross income to see if you’re required to file a tax return, don’t include alimony or spousal maintenance payments received under such an instrument.

Family Law and Dissolution cases can have a substantial impact on other areas of law; like tax. For a consultation with an Althauser Rayan Abbarno family law attorney in Centralia or Olympia call (360) 736-1301 or visit CentraliaLaw.com

For more information see IRS Publication 504