As a general rule, spousal support (referred to by the Code as “alimony”) is taxable to the recipient and deductible by the payor. Child support, on the other hand, is not taxable to anyone and it is not tax deductible.
Same sex married persons are now treated as married for federal tax purposes per the 2013 ruling in US v. Windsor, which invalidated the Defense of Marriage Act.
Moreover, the IRS has ruled Windsor retroactive. So those who benefit from the decision can file amended tax returns for all open years.
Thus, if advantageous to do so, those who dissolved a same sex marriage before 2013 should consider filing amended returns for all open years on which the payer spouse claimed the support deduction and the payee spouse includes the payment as income.
Talk to you attorney or tax professional about whether you have been correctly taxed for child and spousal support.
Contact Wallerstein Law to arrange a free consultation at (310) 438-5857