In the state of Washington is spousal support a taxable income?

[kimd6878]

For someone over age 80 with very limited income, divorced and single it she required to pay taxes on her spousal support?

[Carl]

On one's federal taxes, alimony is taxable income to the recipient. Child support is not.

[SweetieJean · Accepted solution]

As indicated above, it is taxable for Federal.

Washington state does not have a state income tax.

[Hal_Al]

Alimony/spousal support is taxable to the recipient and deductible by the payer. If you know, for sure, that the payer is not deducting it, you do not need to report it as income

[SweetieJean]

"If you know, for sure, that the payer is not deducting it, you do not need to report it as income: Do you have a legal cite for that?

[Hal_Al]

That's the simplified version of section 37.1 of  JK Lasser's Your Income Tax 2015. There are several technical requirements for spousal support to be deductible by one party and taxable to the other. From a practical standpoint, the rules are written for the deducting party. If he ain't deducting it, she don't need to be  reporting it.

[SweetieJean]

Even if he chooses not to deduct it?  I, for example, may choose not to deduct my paid medical expenses, but the medical provider must still claim them as income.

[kimd6878]

How do I find out if the payer is deducting it or not? He owes the IRS lots of money and they are garnishing several hundred a month from his Social Security income.

[SweetieJean]

You can't, and it doesn't matter if he is deducting it or not. She must claim it as income if it meets the IRS definition of Alimony,

[SweetieJean]

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