Family Justice


Basics of Family Law

Spousal Support

How will spousal support affect my taxes?

Spousal support received in regular payments over a period of time is a deduction for the person who pays it and income for the person who receives it. Spousal support paid in one lump sum is not a deduction for the person who pays it.

In other words, if you are the person paying spousal support by making regular payments over a period of time, you will be able to deduct whatever you pay to your former partner from your taxes. If you are the person receiving spousal support, you must declare all your payments as part of your yearly income each year, and you will be taxed on those payments.

The income tax rules are different for child support.