Taxes and spousal support
California and the federal government have different tax laws about spousal support (also known as alimony). For California income taxes, the person paying support can deduct the payments. The person receiving support must report the payments as income. Federal tax law changed January 1, 2019. Who deducts or reports spousal support payments depends on if the spousal support order or judgment was entered before or after the change.
Starting January 1, 2019
If your first spousal support order or judgment was completed on or after January 1, 2019:
Federal income taxes
- If you pay support, you cannot deduct the payments on federal income tax forms.
- If you receive support, you do not report the payments as income on federal income tax forms.
State Income taxes
California tax laws are not the same as federal tax laws about spousal support. Unless the state tax laws change:
- If you pay support, you can deduct the payments on your state income tax forms.
- If you receive support, you must report the payments as income on your state tax forms.
December 31, 2018 and before
If your first spousal support order or judgment was completed before January 1, 2019:
California and federal tax laws about spousal support are the same.
- If you pay support, you can deduct the payments on your federal or state income tax forms.
- If you receive support, you must report the payments as income on your federal and state tax forms.
However, you can can agree to follow the new federal law that makes spousal support non-deductible to the person paying and not taxable to the person who receives support. If you do this, your modified order or judgment must include a clear statement that the new federal tax law applies to the spousal support payments.
Domestic partner support
Tax law is more complicated when it comes to domestic partner support
Federal tax law mentions spousal support payments, not domestic partner support. You should talk with a lawyer or accountant who is knowledgeable in this area and about income, property, and other taxes. In California, support payments between registered domestic partners are treated the same as spousal support for tax purposes.