Divorce Attorneys Lawyers Los Angeles
Section 71 Payments  - Section 71 is a Section of the IRS Code, which states that
alimony, and separate maintenance payments generally are taxable to the recipient and
deductible from gross income by the payor. These payments can be treated as alimony for
tax purposes if;
  •        The payment is made in cash, check or money order;
  •        There must be a written court order or separation agreement;
  •        The couple may not agree that the payments are not to receive alimony tax   
    treatment
  •        They may not be residing in the same household
  •        They may not file a joint tax return; and
  •        No portion of the payment may be considered child support.

Additionally, Section 71 requires that if the payor of alimony want to deduct alimony
payments over $15,000 per year, payment must last for at least three years. If this
requirement is not met, payments are subject to recapture rules.



Back to Glossary
© 2007 Warren R. Shiell. All rights reserved. Los Angeles Divorce and Family Law Attorney. The information contained in
this website is an "Advertisement." It is for informational purposes only and shall not constitute legal advice. Nothing in this  
Website shall be deemed to create an Attorney-Client relationship. An Attorney-Client relationship shall only be created when
this office agrees to represent a Client and a Client signs a written retainer agreement.
Van Nuys, Sherman Oaks, Calabasas, Burbank, Pacific Palisades, Malibu, other areas around Los Angeles and Southern California. We also represent clients from out of state and
different countries
Europe, Americas and Australia among others on California divorce and family law matters. Site Map
PRACTICE AREAS
LA divorce separation
child custody lawyer
property division lawyer
child support lawyer
spousal support in california
california prenuptial agreements
domestic violence restraining order
taxes divorce
FAMILY LAW FORMS IN CALIFORNIA
CALIFORNIA FAMILY LAW
PARENTING PLANS CALIFORNIA
CALIFORNIA COURT GUIDES
DIVORCE BOOKS AND RESOURCES
FAMILY CASE LAW IN CALIFORNIA
HELPFUL LEGAL DIRECTORIES
CLIENT TESTIMONIALS
LAW OFFICES OF WARREN R. SHIELL LOS ANGELES BEVERLY HILLS CA
RESOURCES
Divorce and Family Law Lawyer in Los Angeles
                                                                                                                           HOME


Law Offices of Warren R. Shiell Glossary