NEBRASKA Part 109

Tax Implications of Alimony

Alimony or spousal support payments are reportable as income by the supported spouse and tax deductible by the paying spouse.

Murrell v. Murrell, 232 Neb. 247, 440 N.W.2d 237 (1989). (Alimony appropriate to help one spouse get more education and training.)

Petersen v. Petersen, 208 Neb. 1, 301 N.W.2d 592 (1981). (Alimony and child support totaled 75% of husband’s income, and combined with property distribution, constituted abuse of discretion and excessive order.)