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Jon & Kate Plus Alimony Lessons

Jon and Kate Gosselin have lived critical moments of their marriage, parenthood of 8 children, separation, and pending divorce in front of millions of television viewers.  The widespread curiosity and interest with the couple, beyond subjecting them to the unrelenting glare of the spotlight, have also brought attention to issues surrounding marriage and post-marriage legal procedure.

One such issue is alimony.  Kate Gosselin has reportedly filed for both child support and alimony earlier this month.  We have compiled basic facts and useful resources to help you become more familiar with the concept of alimony.

What is alimony?

  • Alimony--also called "spousal support" or "maintenance"-- is payment made by one ex-spouse to another to provide support during divorce proceedings and afterwards.  
  • There are 5 types of alimony: temporary, permanent, rehabilitative, reimbursement, and lump-sum.
  • Alimony is generally paid when one spouse requires or is proven to be otherwise entitled to support.
  • In determining amount of alimony to award, state courts may consider factors such as: length of the marriage, couple's standard of living during the marriage, ability of payer spouse to pay maintenance and still support him/herself, factors of payee spouse that would affect earning potential, length of time required for payee spouse to become self-sufficient.

How do you apply for alimony?

  1. Speak to your attorney about alimony considerations
  2. Consult any premarital agreement outlining any previously-agreed upon arrangements
  3. Be ready to show records reflecting monthly income, regular expenses, projected expenses, standard of living during the marriage.
  4. Be familiar with your state's particular alimony laws (you can find your state's alimony forms here)

How is alimony taxed?

  • Alimony is generally taxable for the individual receiving it, and deductible for the payer.  It should be included in gross income in the tax year received or paid.
  • Alimony received should be reported on IRS Form 1040, Line 11
  • Alimony paid should be reported on IRS Form 1040, Line 31

 

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