CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility (Pre-1/1/19 Orders)
............Payments to Others
9 Cards On This Topic:

Spousal support payments made to third parties pursuant to court order may qualify as deductible spousal support.

Life insurance premium payments may be deductible as spousal support.

A deduction for alimony under section 215 is permitted only to the obligor spouse; it is not allowed to any other person who may pay the alimony obligation of such obligor spouse. (Pre-2019 order)

H cannot claim payments to W's psychologists as alimony.

Utility payments made on behalf of ex-spouse for jointly owned property properly held deductible alimony.

Under facts and circumstances of parties' agreement, payments that H made periodically to purchase W a new car were not taxable to her as alimony.

Payments made by H on W's automobile loan pursuant to divorce judgment properly treated as alimony.

Portion of cooperative apartment payments deductible to payor as alimony.

Nondeductible payments associated with supported spouse's residence.