Taxes and spousal support
As of January 1, 2026, California changed its tax laws about spousal support (also called alimony) to mostly match federal tax law.
⚠️ Different laws apply depending on when the judge made your spousal support orders. Read this page carefully to see which rules apply to you.
California tax laws
If your spousal support order or agreement was made on or after January 1, 2026:
- If you pay support, you can’t deduct the payments on your California income tax forms.
- If you receive support, you don’t report the payments as income on your California income tax forms.
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 forms.
- If you receive support, you must report the payments as income on your California tax forms.
⚠️ Changing an order doesn’t automatically change the tax rules.
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.
📌 Special rules apply if you only live in California part-time.
If you have a California court order but don't live in California full-time, you usually follow the tax laws of the state where you live most of the time. Talk to a tax advisor to see which tax laws apply to you.
Federal tax laws
If your spousal support order or agreement was made on or after January 1, 2019:
- If you pay support, you can’t deduct the payments on your federal income tax forms.
- If you receive support, you don’t report the payments as income on your federal income tax forms.
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 forms.
- If you receive support, you must report the payments as income on your federal tax forms.
Domestic partner support
⚠️ Tax law is more complicated for domestic partner support.
- Federal tax law talks about spousal support, not domestic partner support.
- In California, support payments between registered domestic partners are treated the same as spousal support for state tax purposes.
💬 You may want to talk to a lawyer or accountant who understands family law and taxes, especially about income and property taxes.