Is California Alimony (aka Spousal Support) Taxable?
As of January 1, 2026, California changed its tax laws about spousal support (also known as alimony) to mostly match federal tax law.
This article will provide some good baseline knowledge, but to fully understand your own circumstances and requirements, speak with legal counsel. An esteemed family law attorney can help you to understand what the shift in the law means for you and how you can plan and navigate accordingly.
Federal Tax Law
As many are already familiar, the federal government creates its own body of law. These federal laws are general law that is applicable to every state in the United States. While every state must follow federal law, states are also free to further develop law that is only applicable to that state. So long as the state law does not directly conflict with federal law, both laws can simultaneously apply to residents of that state.
Federally, in summary, if your spousal support order or agreement was made on or after January 1, 2019:
- If you pay support, you cannot deduct the payments on your federal income tax return.
- If you receive support, you do not report the payments as income on your federal income tax return.
If your spousal support order or agreement was made before January 1, 2019:
- If you pay support, you can deduct the payments on your federal income tax return.
- If you receive support, you must report the payments as income on your federal income tax return.
California Tax Law
California’s SB 711 has been signed into law and it adopts the same rules as the federal government regarding California spousal support taxation.
In summary, if your spousal support order or agreement was made on or after January 1, 2026:
- If you pay support, you cannot deduct the payments on your California income tax return.
- If you receive support, you cannot report the payments as income on your California income tax return.
If your spousal support order was made or agreement was made before January 1, 2026:
- If you pay support, you can deduct the payments on your California income tax return.
- If you receive support, you must report the payments as income on your California income tax return.
If your spousal support order was made before January 1, 2026 and you change it after December 31, 2025, the same tax laws from the first order apply unless your new order clearly says the new tax laws should apply.
If you have a California court order, but do not live in California full-time, you usually follow the tax laws of the state where you live most of the time. However, it is always best to speak with a tax advisor to see which tax laws apply to you.
Contact Cardwell Steigerwald Young LLP
The experienced San Francisco family law attorneys at Cardwell Steigerwald Young LLP, stay abreast of all changes in the law so you don’t have to. Our experienced team knows the law and knows how to help you utilize the law to land in the best possible position post-divorce. Contact our office today to begin working with our respected team of legal professionals. You do not need to navigate through your family law issue alone.
Source:
selfhelp.courts.ca.gov/divorce/spousal-support/taxes
