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In some jurisdictions the court always has jurisdiction to grant maintenance should one of the former spouses become a public charge.Alimony is not child support, where, after divorce, one parent is required to contribute to the support of their children by paying money to the child's other parent or guardian.If one party is already receiving support at the time of the divorce, the previous order is not automatically continued (although this can be requested), as the arguments for support during and after the marriage can be different.
The Tax Cuts and Jobs Act of 2017 has changed the federal tax treatment of alimony for divorces and separation agreements signed on or after January 1, 2019, making it identical to that for child support—non-deductible for the payer, and non-taxable for the recipient. A spouse trying to recover back alimony sometimes may use only the collection procedures that are available to all other creditors (such as reporting the amount due to a collection agency).
One who allows his or her alimony obligations to go into arrears, where there is an ability to pay, may be found in contempt of court and be sent to jail.
Child support is considered a payment that a parent is making for the support of their offspring, and the parent who pays it pays the taxes.
However, alimony is treated as taxable income, in most countries, to the receiving spouse, and, in most cases, deducted from the gross income of the paying spouse (the United States IRS does not allow for child support to be deducted from adjusted gross income). state law establishes requirements regarding alimony (and child support) payments, recovery and penalties.
is a legal obligation on a person to provide financial support to their spouse before or after marital separation or divorce.