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tax-deductible. Don’t try to claim a deduction for it. The philo-
sophical theory behind this rule (as brought to you by those phil-
osophical folks at the IRS) is that you would still have to support
your children, regardless of divorce or marriage. Therefore, pay-
ment or receipt of child support should have no tax impact at all.
Because alimony is tax-deductible and child support is not, some
divorce practitioners try to camouflage child support to make
it look like alimony, or even a unitary family support payment.
Sometimes this works, sometimes it doesn’t. Anyone consider-
ing this course of action should consult with a certified public
accountant and tax counsel and carefully weigh the advantages
as well as possible disadvantages if the IRS refuses to allow the
deduction.
Finally, if you seek “head of household” status, you must pro-
vide more than half the costs of a home for yourself and a child
or other dependent.
Divorce can have unforeseen tax implications, and most divorce
lawyers are not tax experts. For that reason, anyone considering a
divorce settlement, or involved in litigation in the divorce courts,
is well advised to consult with a competent tax planner to avoid
unpleasant surprises.
Alimony
Alimony is like buying oats for a dead horse.
—Arthur Baer
Alimony (or spousal support, as it is often referred to nowadays)
is money that one spouse pays to help support the other after a
divorce or separation has been filed. This may well be the sin-
gle most sensitive issue that we handle as divorce lawyers. Both
those who are forced to pay alimony, and those who receive less
than they feel they deserve, are equally resentful. And because of
its nature (generally as an ongoing monthly payment), alimony
remains an open wound between spouses for years—and the scab
gets torn off monthly.
For our purposes, it should be enough to try to understand the
concept of alimony, without all the emotion. Simply put, either