CALIFORNIA FAMILY LAW
...Income Tax Matters
......Spousal Support
.........Deductibility (Pre-1/1/19 Orders)
............Recapture
3 Cards On This Topic:

Recomputation required for front-loaded spousal support. (Explanation and examples.)

Recomputation required for front-loaded spousal support. (Text of statute.)

Recapture not applicable to support paid pursuant to temporary orders.