Alimony Personal income types

Spousal support

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

In California:

On or after January 1, 2026, alimony and separate maintenance payments are not deductible by the payor spouse and are not included in income by the recipient spouse for any of the following:

• Any divorce or separation instrument executed on or after January 1, 2026.

• Any divorce or separation instrument executed on or before December 31, 2025, and modified after that date, that expressly provides SB 711 (2025-2026) amendments apply to such modification.

Beginning January 1, 2019, through December 31, 2025, if you receive alimony payments, you must report them 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.

How to report

Marriage settlement agreement signed on or before December 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 January 1, 2019, through December 31, 2025

• 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

Marriage settlement agreement signed on or after January 1, 2026

• Federal return: Do not report your alimony received or paid on your 1040.
• California return: We conform to the federal law. No adjustment is needed.