Can I deduct spousal support from my taxes if we are only separated and not divorced?

Yes, experienced Bay Area California family law attorneys will tell clients that spousal support is tax deductible to the payor even if you are still married.  

The IRS rules about spousal support or alimony state that alimony is deductible to the payor and income to the payee. IRS Rule 26 US Code Section 71 states that if you have a written Agreement, the payor spouse can deduct spousal support so long as the payments are in cash or check, you do not live in the same house as your ex-spouse, the Agreement is in writing, the Agreement states that payments will not continue after the death of the payee, and the payments are not marked as "NOT ALIMONY". 

Even if you are still legally married, if you no longer live in the same house and are making spousal support payments to your ex-spouse you can claim a deduction if you file taxes as Married Filing Separately.  If you file taxes as Married Filing Jointly, you cannot deduct spousal support.  IRS 71(e).

Many couples find it helpful to create a separation agreement - allowing for the dust to settle before divorce. Taking advantage of tax rules around spousal support deductions can reduce your liability at the end of the year and create more cash flow during a difficult time.  Contact a family law attorney or tax specialist to learn more about these rules.

Contact amanda@gordonfamilylaw.com if you are considering a temporary support order.