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Spousal Support Taxation

Spousal support paid under a written agreement or court order is generally tax deductible to the paying person and included in the income of the recipient. However, all child support due in a year must be paid before any deduction is allowed for spousal or partner support.

When deciding on the amount of a spousal support order, the court takes into account the tax benefit to the paying person and the fact that the recipient will have to pay income tax on the support received.