Alimony is Paid from One Spouse to Another
The court considers many factors in awarding
spousal support:
- Past relations and conduct of each partner (fault).
- Length of the marriage.
- Ability of each person to work and their respective
incomes.
- Source and amount of property awarded to each partner.
- Ability to pay spousal support.
- Present situation of each partner.
- Needs of each partner.
- Health of each partner.
- Prior standard of living and whether either is responsible
for the support of others.
- Age and educational level of the person claiming
spousal support.
- Fault of each partner in ending the marriage.
 Judgments
of Divorce that do not grant spousal support must either
expressly reserve the question of spousal support or
rule that neither party is entitled to spousal support.
Paying Taxes on Spousal Support
The person who receives spousal support must pay taxes
on it. The person who pays it may deduct it on his or
her tax return.
For spousal support to be considered taxable or tax-deductible,
the phrase "payment until death" must be part
of the spousal support agreement. (The agreement may
have other qualifying clauses such as "payable until
remarriage.") This type of spousal support is not
subject to a bankruptcy action.
There are many tax consequences and restrictions related
to spousal support that your attorney or accountant
should explain to you. Because tax laws and state laws,
and their interpretations, continually change, there's
no guarantee that tax consequences from your divorce
proceedings will stay the same over the years.
Making Spousal Support Payments
Spousal support is usually paid through the office
of the Friend of the Court. This enables an accurate
record of payments to be kept. It also makes it easier
to request assistance from the Friend of the Court if
payments stop, or if a spouse denies receiving them.
Enforcing Spousal Support Judgments
Enforcing spousal support payments is usually initiated
by an Order to Show Cause. This procedure will be explained
to you by your attorney, upon request. Spousal Support
in Gross is more difficult to enforce, and there are
other procedures available for enforcement.
Health Care Provisions
Your attorney will explain your options, including
your right, if applicable, to elect ongoing health insurance
under COBRA after the divorce. |
