Claudette-Jean Girard, Attorney at Law
Local 413-315-5518
Toll Free 877-622-6089

Family Law Attorney

I provide experienced legal guidance in family law, divorce and special education law. I represent parents and families throughout western Massachusetts.

View our practice areas

Alimony payments are regarded as income in Massachusetts

Alimony or spousal support is the payment that one former spouse makes to the other spouse. Alimony payment is typically paid in regular intervals. The alimony payment is deducted from the gross income of the payer. The alimony that is paid is part of that spouse's federal gross income. It is part of the gross income of Massachusetts, in this case.

The total alimony payment made by the payer is tax-exempt in the financial year. The court typically passes the decree. In Massachusetts, the alimony recapture provisions of the Internal Revenue Code are followed. According to federal law, there is a recapture of alimony payments after the lapse of three years of the divorce decree. The main objective is to prevent property settlement deeds from qualifying as alimony payments.

The alimony payments that are deducted in the first and second years may be reported by the payer as income in the third consecutive year. That is usually done if payments are above $15,000. The alimony payments are included in the tax returns in the following manner: the person, who is receiving the payments, includes it in the excess amount by mentioning and crossing out the amount in line 11 of the 1040 form. It is referred to as "recapture" and not "received."

The alimony amount is dealt with in a similar manner in Massachusetts. Likewise, the alimony recipient takes the deduction and crosses it out in line 31a of the 1040 form. The person does not mention the word "paid." It is referred to as "recapture." It is mentioned again in the Massachusetts return, line 3 of Schedule Y.

Considering those complications, many Massachusetts residents may agree that when people say that divorce and taxation are both equally complicated, they are saying the right thing. Therefore, to be in a position where a person receives alimony without attracting huge tax implications, it may be a good idea to retain a divorce attorney who also has experience in post-divorce financial planning.

Source:, "Alimony Paid," accessed on Aug. 11, 2015

No Comments

Leave a comment
Comment Information
Email Us For A Response


Contact Us! This Firm Accepts Credit Cards

Office Location

Claudette-Jean Girard, Attorney at Law
1380 Main Street, Suite 302
Springfield, MA 01103

Toll Free: 877-622-6089
Phone: 413-315-5518
Springfield Law Office Map

Contact our firm

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy