An Ohio resident might pay support to a former spouse after a divorce. Most of the time, spousal support is tax deductible by the payer and taxable to the recipient. However, after a man tried to deduct a payment based on an agreement with his wife, the U.S. Tax Court found that spousal support must be specifically mentioned in a legally binding divorce or separation agreement in order to be deductible
When a couple divorces in Ohio, it is common for the court to order spousal support to be paid to one of the divorced partners. There are many variables that may affect how much that support will be. If the former spouses cannot agree on support payments themselves, the judge will determine the amount.