UTAH Part 54

Is alimony tax deductible?

Utah follows the IRS structure for taxing alimony. The spouse paying alimony can deduct the amount paid per year. The spouse receiving alimony must declare the amount received as income.

Resources

For the text of the statute governing alimony, see Utah Code Ann. § 30-3-5(8)

For the statute governing modifications, see Utah Code Ann. § 30-3-5(8)(g)