> [!info] Personal working space > This is my personal working space. The final version of this page is at https://atharkhan.com/blog/are-spousal-support-payments-tax-deductible-in-california/ ## Working notes The instrument’s execution date matters; the date a support payment is made does not by itself determine its tax treatment. - **Federal:** Instruments executed after December 31, 2018 generally produce no deduction for the payer and no taxable alimony income for the recipient. Qualifying pre-2019 instruments generally retain the earlier treatment unless a later modification expressly adopts the new rules. - **California:** New instruments executed on or after January 1, 2026 generally follow the nondeductible, nontaxable treatment. The change also reaches older instruments modified after December 31, 2025 when the modification expressly applies SB 711. - **2019–2025 instruments:** Earlier California treatment may continue, creating different state and federal results. Read subsequent modifications before choosing software tax settings. > [!tip] Calculation check > Check the order or agreement before comparing [[DissoMaster (Software)]] or [[XSpouse (Software)]] results. Keep child support separate from alimony in the analysis. Sources: [FTB — Alimony](https://www.ftb.ca.gov/file/personal/income-types/alimony.html) and [IRS Publication 504](https://www.irs.gov/publications/p504). Reviewed October 23, 2026.