Monthly Archives: December 2017

spousal support taxes
California Divorce, Spousal Support

How is Spousal Support Taxed?

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After months of uncertainty the court finally entered a judgment in your divorce proceedings. To your relief, the judgment included a spousal support order and you’ve been receiving payments from your former spouse for about a year. The payments have come in handy and you’ve used that money for important household bills. All is well until your accountant calls to tell you that you owe hundreds of dollars in taxes. Unfortunately, when you started receiving spousal support, you didn’t realize that you would be taxed on those payments. This is a mistake that could cost you thousands.

Taxation is an important consideration that is often overlooked regarding spousal support. Both the party ordered to pay spousal support and the person receiving the support should be aware of the tax consequences of the support award in order to prepare for any tax ramifications once payments begin. Ideally, both federal and state tax implications should be considered during divorce or separation proceedings so a spousal support agreement may be reached that minimizes the tax consequences for all parties involved.

There are both federal and state tax implications for spousal support awards. Usually, spousal support is tax deductible for the person who is paying spousal support. The spousal support payments received by the supported spouse are considered to be taxable income. This is only the case for couples who have a final court order. If a couple does not have a final court order of legal separation or divorce, spousal support payments are considered gifts for tax purposes which are not deductible for the paying party nor considered income for the receiving party.

For federal tax purposes, strict IRS guidelines must be followed for the spousal support payments to be tax-deductible. The support payments must be 1) authorized by a court order for divorce or legal separation; 2) in cash; 3) not part of a property division or child support payment; and 4) paid only while the spouses are not members of the same household. 

Each state has its own guidelines for taxation of spousal support. In California, spousal support is tax-deductible for the paying spouse and taxable for the receiving spouse, as long as the spouses file separate state tax returns. 

The law is more complicated when it relates to partner support.  Federal tax laws were not changed to recognize domestic partners and states other than California may not have laws that consider the legal validity of a domestic partnership. A California attorney experienced with issues relating to domestic partnerships can advise you on the federal and state tax implications of a partner support award. 


When seeking a spousal support award, it is imperative to retain an attorney who is knowledgeable about how to structure support awards to ensure the best possible tax benefits.   The knowledgeable attorneys at the Law Offices of Judy L. Burger are experienced with spousal and partner support awards and the tax implications.  Call us now at (415) 293-8314 to schedule your private appointment regarding your California divorce case or visit us online to find out more about how we can help.
spousal support in California
California Divorce, Spousal Support

How Long Does Spousal Support Last?

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A party to a divorce or separation case in California may request that the court order support as part of a final divorce or separation decree.  For a spousal or partner support award, one party petitions the court to request that the other party support him or her during the pendency of proceedings and after.  But questions sometimes arise regarding how long these support awards last and the factors the court considers. 

The length of a marriage is one of the primary factors that a court considers when fashioning a permanent spousal support award and determining a time period. Under California Family Code 4320, the court’s goal is that a supported party will be able to support themselves within a “reasonable period of time.” Generally that is considered to be one-half of the length of the entire marriage. So if a marriage lasted 8 years, a spousal support award may last for 4 years. This is not a requirement, however, under California law a judge can order that a spousal support award last for as long as the judge deems necessary. 

There is an important exception.  California Family Code Section 4336 deals with a marriage or partnership of a “long duration” (usually 10 years or more).  In this case, the judge may not set an end date to the spousal or partner support and will retain jurisdiction for an indefinite period of time. 

The calculation of the length of the marriage or domestic partnership is generally from the date of the marriage to the date of the separation. The date of separation is important when deciding issues of spousal or partner support.  If the parties in a divorce or separation case can’t agree on the date of separation, the judge may have to decide the date for them.  The judge may also consider periods of separation when determining if a marriage is of “long duration” under California law.

Spousal support usually ends on the date decreed by the court in the final order or judgment. It can also end when one of the spouses or domestic partners dies or when the person receiving the support remarries or registers a new domestic partnership.


As detailed above, spousal and partner support involves complicated legal issues and date complications. Arguments may need to be submitted to the court regarding dates of separation as these can have a significant impact on the amount of a support award.  If you are facing divorce or separation proceedings you need a knowledgeable and experienced California divorce attorney to fight for your rights. Visit our website to learn more or call us today at (415) 293-8314 to set up a personal, confidential consultation.
California Divorce, Spousal Support

What is the Difference Between Temporary Spousal Support and Permanent Spousal Support?

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The term “spousal support” is discussed frequently regarding California divorces, but many people aren’t aware that there are different types of spousal support.  In California, a court can award either temporary or permanent spousal support depending on the situation.

As a preliminary matter, spousal or partner support in California cannot be ordered by a judge until a court case is started. The court case is usually a divorce, legal separation or annulment, but can also be a domestic violence restraining order. The difference between a “temporary” and “permanent” support order is the time that it is entered and the duration.

A spouse or domestic partner can request a support order to be paid while the case is going on.  This is a “temporary” support order as it is established temporarily to support a party during the case duration. This type of order is known under California law as a “temporary spousal support order” or a “temporary partner support order.” Particularly in situations involving domestic violence, a temporary support order is vital to ensuring the financial stability of a party during the course of proceedings.

For temporary spousal or partners support, a formula is often used to calculate the amount.  This formula can vary depending on which California county you are in. The court’s local rules for each county should explain how temporary support is calculated. 

As an example, in Marin County, the local rules state that the presumed amount of temporary spousal support is 40% of the net income of the party paying support, minus 50% of the net income of the supported party.  In the case where the supported party is also receiving child support, those percentages change to 35% of the net income of the payor (minus child support) minus 45% of the net income of the supported party (without considering child support received). 

As you can see, the calculation of temporary spousal support can be complicated and varies based on the county in which your case is pending.  This is why it is so important to hire an experienced divorce attorney to help you with the calculations of spousal support as soon as you file your case.

A “permanent” spousal or partner support order is usually entered at the end of a case when the judge makes a final determination regarding an award or the parties enter into a binding agreement.  This order will become part of the final divorce or separation decree and judgment.  There are various factors set out by California law that a judge will consider when determining an award of permanent spousal or partner support.  For more information on those factors, see our previous blog post here.

If you want to learn more about whether you qualify for spousal or partner support in your California divorce, separation, annulment, or domestic violence case, contact the attorneys at the Law Offices of Judy L. Burger right away.  Our office has years of experience helping clients obtain the support they deserve.  Call us now at (415) 293-8314.

permanent spousal support
California Divorce, Spousal Support

Permanent Spousal Support: What Factors do Courts Consider?

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In California, a court can award one party permanent support as part of divorce proceedings. This award is called “spousal support” for married couples and “partner support” for domestic partnerships. It is also sometimes referred to as “alimony.” 

California law has established specific requirements to guide judges in determining awards of spousal support in divorce proceedings. Prior to entering an award of permanent spousal support, a California judge is required to consider the factors set forth in California Family Code Section 4320. 

First, the judge will look at the earning potential of each party and decide whether they can maintain the same standard of living established during the marriage.  As part of this the judge will look at the marketable skills of the party asking for support, the time and expense it will take a supported party to develop marketable skills, and the impact of periods of unemployment on the supported party’s future job prospects (for example, a parent who stayed home with the children for several years and may now have trouble finding a job).

The judge will then consider the following factors:

  • Whether the party seeking support helped the other person obtain training, education, a career position, or licensing;
  • Whether the supporting party can afford to pay spousal support. This includes a consideration of their earning capacity, assets, and standard of living;
  • Each party’s monetary needs to maintain the same standard of living;
  • The debts and assets of each party, including separate property;
  • How long the marriage lasted;
  • Whether or not the party seeking support can work full-time without interfering with the interests of dependent children;
  • The health and age of the parties;
  • Documented evidence of any history of domestic violence or criminal convictions of an abusive spouse; and
  • Tax consequences to each party.

After considering these factors, the judge will balance the hardships to all parties and review any other factors that the court believes are fair and relevant to the determination.  The judge will then determine an award for spousal or partner support that will become a part of the final divorce or legal separation order. 

Spousal support determinations in California involve complex legal issues.  It is vital for you to be represented by an experienced California divorce attorney to ensure that you receive the awards that you deserve.  The attorneys at the Law Offices of Judy L. Burger have years of experience obtaining favorable support awards for their clients. Call today to find out how our attorneys can help: (415) 293-8314.