Alimony Personal income types

Spousal support

When a couple legally divorces or separates, the court may order 1 spouse/RDP to pay the other a certain amount of monthly support.

In California:

  • If you receive alimony payments, you must report it as income on your California return.
  • If you pay alimony to a former spouse/RDP, you're allowed to deduct it from your income on your California return.

We do not conform to the federal Alimony changes effective January 1, 2019.

How to report

Marriage settlement agreement signed on or before 12/31/2018

  • Federal return: Report your alimony received or paid when you file your federal return
  • California return: This information is included in your federal AGI, which you'll report on your California return

Marriage settlement agreement signed on or after 01/01/2019

  • Federal return: Do not report your alimony received or paid on your 1040
  • California return: You'll need to make an adjustment on your Schedule CA for alimony received or paid.