Is Alimony and Child Support Tax Deductible in Massachusetts?

Alimony is always deductible by the payer spouse, so sometimes in agreements, we’ll try to allocate the support payment as child support and alimony after considering the tax impact. However, the issue is that there can be a recapture issue so you can’t label child support as alimony without potentially running into a recapture problem tax wise.

What that means is that the point at which the alimony ends cannot be based upon a child related event such as the child reaching a certain age or a child going to college or a child becoming emancipated.

This informational blog post was brought to you by Cynthia L. Hanley, an experienced Mansfield, Massachusetts Divorce Lawyer.