Tax Implication Differences between Child Support & Spousal Maintenance

There are differences in the tax implications between child support and spousal maintenance.

Child support is not considered income to the payee for tax purposes, nor is it deducted from the gross income of the payor.

However, spousal maintenance (many times referred to as alimony), is taxable income to the payee, and is deducted from the taxable income of the payor.

A knowledge of this helps in guiding clients as to what is the most financially advantageous resolution to their matter. Receiving or paying $1500.00 in total (meaning spousal maintenance and child support combined) a month can have dramatically different tax ramifications depending upon how much of the total is made up spousal maintenance and how much is made up of child support.

If you have questions regarding a potential divorce please feel free to contact me.

Jason Pistiner, Esq.
SINGER PISTINER, P.C.
602-264-0110
jp@singerpistiner.com
www.singerpistiner.com