Question

Is alimony an adjustment in California?

Answer 1

Do you mean “an adjustment to income” for tax purposes?

Short answer
- For federal taxes: it depends on the date of the divorce/separation instrument.
- Agreements executed before Dec. 31, 2018: alimony was deductible by the payer (an “above‑the‑line” adjustment) and taxable to the recipient.
- Agreements executed on or after Jan. 1, 2019: under the federal TCJA change, alimony is neither deductible by the payer nor taxable to the recipient.
- For California state taxes: California did not conform to the federal TCJA change, so California generally continues to treat spousal support (alimony) as taxable income to the recipient and deductible by the payer for California income tax purposes — even when the federal treatment is “no deduction / no income.”

A few practical points
- To be treated as alimony/spousal support for tax purposes, payments must meet the usual rules (cash payments, required by the divorce instrument, not child support, spouses not filing jointly, etc.).
- Because federal and California treatment can differ, many taxpayers end up reporting different amounts on their federal and California returns.
- State law and administrative guidance can change, so if this matters for your situation, consult a CPA or the California Franchise Tax Board (FTB) or provide more details and I can point to specific forms and reporting lines.