How do I figure out what is the taxable portion of my spousal support?

[NazMusthafa]

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The Tax Treatment of Spousal Support

• Spousal support (commonly referred to as alimony) is considered fully taxable in the hands of the recipient. And it is deductible from the income of the payee.

The former spouse or common-law partner must claim spousal support as taxable income if the court order or written agreements clearly spells out the amount to be paid on a recurring basis (often monthly). In this case, the individual making the support payments can claim a tax deduction on the tax return for support payments made.

 

Claiming Support Payments in the tax return

Making the support payment:

Claim the total spousal support payments in line 21999 of your income tax and benefit return. Claim the spousal support payment portion on line 22000.

If you are behind in your payments, you have to subtract all the non-deductible amounts ordered by a court order first, then claim the remaining as a spousal amount regardless of which ones you actually paid first.

For example;

If you were ordered to pay$200 per month for spousal support, then your total support for the year should be:

$200 x 12 = $2,400  total payments

You will report the total payment of $2,400 0n line 21999 for information purposes. And the spousal support payment 0n line 22000 to be deducted from your income.

The recipient of the support should report the same spousal support amount on line 12800 as income.

For further information please click: The Tax Treatment of Support Payments