Tax Question: Married filing separate and spousal support

The situation. Chuck and Mary are in the process of divorce but for various reasons, the divorce won’t be final until mid-2008. As such, although they are separated, they are considered to have married status for tax purposes for the year 2007.

Chuck and Mary have agreed to file their taxes separately in 2007 (married filing separate.) Chuck has agreed to pay Mary $2000 a month in spousal support.

If C and M were divorced this year, C would be able to write off the spousal support and M would have to pay taxes on it. Is this still the case if they are married filing separately? Would he give her a 1099?


You have described the situation I am in exactly, so I will be watching this thread eagerly.

Is that you, Chuck?*

*cheap excuse for my one bump

IRS Publication 504

(emphasis added)

It sounds to me like the amount is deductible for Chuck and taxable for Mary if there is a written separation agreement.

I am not a tax lawyer, and this should not be considered reliable legal advice. Chuck and Mary should consult their lawyer(s) for legal advice.