- Payments are made in cash. Checks are included as cash.
- The payment must be received by (or on behalf of) a spouse or former spouse.
- The payments must be made under a divorce or separation instrument.
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The instrument does not designate payments as non-taxable to the recipient or not allowable as a deduction to the payor.
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The parties must not be members of the same household when payment is made, except for temporary support orders.
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There is no liability to make payments after the death of the supported spouse, or make any payments as a substitute. The goal is to distinguish between true spousal support orders and a property division disguised as support.
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The payments may not be fixed as child support or subject to a contingency related to a minor child. Payments specifically designated as child support are, of course, not deductible as alimony.
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A joint return is not filed.
What types of payments do NOT qualify as alimony?
Certain types of support payments do not qualify as alimony in California. These include:- Property settlement payments, even if required by the divorce decree or other written instrument or agreement.
- Retirement benefits that the other spouse is entitled to receive are actually from community property.
- Any voluntary payments made before they are required by a divorce decree or agreement.
- Child support payments.
