Alimony, or spousal support, can be a very emotionally loaded part of a divorce. Sometimes a spouse who has been ordered to pay spousal support in California can resent the idea of having to support his or her ex after they divorce and go their separate ways.

One thing that people paying spousal support should remember, though, is that the payments are typically tax deductible. However, it's not as simple as you may think.

With tax season just around the corner, a recent article in the Business Insider provided ten guidelines to follow for people who are hoping to deduct spousal support payments from their taxable income. Here are just a few of the guidelines that must be followed:

  • You can no longer be living with your ex-spouse to deduct spousal support payments from your taxes. The IRS assumes that the support goes toward shared expenses if you live together.
  • The spousal support payments cannot merely be child support in disguise for purposes of tax deductions. Apparently, the IRS has been on the lookout for this in recent years.
  • The spousal support payments have to be part of a written divorce decree or separation agreement. The decree or agreement cannot say that the support payments are not alimony.
  • Payments made to third-parties on behalf of your ex-spouse, including legal fees, medical bills and school tuition, can be deducted with the proper documentation.
  • Your obligation to pay spousal support must end when your spouse dies.

Of course, these guidelines regard federal tax law, and each state varies on how it treats spousal support for tax purposes. It's also important to keep in mind that if all of the IRS's guidelines are not met, the payments will not be considered tax deductible.

After considering all of this information, it's important to keep in mind that spousal support and the tax consequences of divorce are both very complex legal issues. This is why most people choose to consult a family law attorney for assistance.

Source: Business Insider, "10 Steps To Take Advantage Of Your Alimony Tax Deduction," Madeleine Scinto, Oct. 30, 2011.