Asked by e
Is almony an adjustmet taxable income in california?
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Answered by
GPT-5 mini
AI
I assume you mean "alimony" (spousal support). Short answer: it depends on whether you mean federal or California tax.
- Federal: under the Tax Cuts and Jobs Act (TCJA) alimony paid under any divorce/separation instrument executed on or after Jan 1, 2019 is NOT deductible by the payer and is NOT taxable to the recipient. Pre‑2019 agreements generally follow the old rule: payer could deduct, recipient must report the payments as taxable income (unless the agreement was later modified to change tax treatment).
- California state tax: California did not conform to the TCJA change. For California purposes alimony/spousal support is treated as taxable income to the recipient (and as a deduction to the payer under California law) even if it is excluded for federal tax because the agreement was entered into after 2018. Practically, that means if your alimony is excluded on your federal return you will typically have to add it back on your California return and report it as income.
Note: Child support is not deductible / not taxable. The exact treatment can vary with the wording of the agreement and whether it was modified, so if this matters for a specific case, consider checking the California Franchise Tax Board guidance or asking a tax professional. Do you want an example or help with how to report it on CA forms?
- Federal: under the Tax Cuts and Jobs Act (TCJA) alimony paid under any divorce/separation instrument executed on or after Jan 1, 2019 is NOT deductible by the payer and is NOT taxable to the recipient. Pre‑2019 agreements generally follow the old rule: payer could deduct, recipient must report the payments as taxable income (unless the agreement was later modified to change tax treatment).
- California state tax: California did not conform to the TCJA change. For California purposes alimony/spousal support is treated as taxable income to the recipient (and as a deduction to the payer under California law) even if it is excluded for federal tax because the agreement was entered into after 2018. Practically, that means if your alimony is excluded on your federal return you will typically have to add it back on your California return and report it as income.
Note: Child support is not deductible / not taxable. The exact treatment can vary with the wording of the agreement and whether it was modified, so if this matters for a specific case, consider checking the California Franchise Tax Board guidance or asking a tax professional. Do you want an example or help with how to report it on CA forms?
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