IRC (Internal Revenue Code) 71 has set down several requirements regarding spousal support that must be satisfied. These are as follows.
- If the couple seeking divorce files a joint tax return for a particular year, the spouses cannot claim spousal support for that year.
- If the recipient spouse dies, the payments must be terminated.
- If the spouses are staying in the same residence, spousal support cannot be disbursed. This includes residing in different wings, different bedrooms and separate quarters in the same residence. It is mandatory to live in separate houses having separate roofs.
- The divorce alimony payments must be mentioned in the divorce or written agreement. Thus, if one partner has been paying informal support for the previous few months, he/she cannot claim that he/she has been disbursing spousal support for that period.
- The payments have to be in the form of cash. However, checks or money orders are also accepted. On the other hand debts, property or services are not.
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