Question By: Alimony is the amount paid from one spouse to another during or following the divorce and is intended to help the recipient maintain a lifestyle similar to that of when they were married. It is important to note that alimony is never received automatically—the recipient must request it unless the parties reach an agreement.
IRS Rules Regarding Alimony
The IRS has several requirements that must be met for spousal support payments to be considered alimony, and therefore, deductible for divorce agreements finalized before December 31, 2018.
To qualify as alimony, ex-spouses must meet these criteria:
- They cannot file a joint tax return.
- Payments must be made in cash or by check or money order.
- Payments must be owed under a divorce or separation agreement.
- The divorce or separation agreement doesn't categorize the payments as not being alimony.
- There's no liability to continue the payments if the receiving spouse dies.
- Payments aren't treated as child support or a property settlement.
The Two Problems that Alimony Aims to Solve
- To avoid leaving one spouse “empty handed” after the marriage when that spouse provided uncompensated work during the marriage, such as raising children or homemaking.
- To avoid forcing a spouse to suddenly fend for him or herself in a working environment (in which they are unfamiliar and unprepared) after the spouse dedicated years of his/her life to the marriage at the expense of their own professional growth.
Courts Decision on Alimony
State laws set out the rules for judges to consider when they're deciding whether to award alimony in any case, as well as the amount and duration of the payments. These rules are sometimes different for temporary support during the divorce and for post-divorce alimony.
Period of Alimony ending
Alimony can be a temporary or permanent arrangement, depending on what the judge decides. Alimony can be periodic (such as a monthly payment) or occur in a one-time lump sum, such as “giving” a spouse a house or property.
Get Help From A Alimony Attorney
At The Family Law Firm Healy + Eliot PLLC, their family law attorneys have extensive experience handling the full range of spousal support cases. They will protect your rights and help you find the best path forward. If you are engaged in a dispute over alimony, it is important to have a knowledgeable attorney review the specific circumstances of your case to advise you with respect to this complex issue.
Visit https://www.thefamlawfirm.com/alimony-child-support for more information.
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