The formula created to determine the New York spousal support (maintenance) guidelines was created assuming that the support calculated would be fully taxable to the payee and deductible to the payor.

Taxes are already complicated enough without adding divorce or dependents to the mix. But if you’ve been making or receiving alimony or child support payments, you need to know how those payments ...

Despite being paid 83 cents for every dollar men earn 40% of families, there’s been an increase of women paying spousal support to men. Mary J. Blige can attest to this and recently shared her ...

The Tax Court held that payments a taxpayer made to a former spouse were child support and not spousal support, since the divorce instrument under which they were made contained a child-related ...

The requirements that determine whether payments between ex-spouses qualify as alimony were discussed in a tax case in the November issue of the JofA (“ What Makes It Alimony? ” page 95) If payments ...

The Third U.S. Circuit Court of Appeals recently held that unallocated pendente lite support is characterized as alimony for federal income tax purposes where the support payments meet the criteria ...