Are You Divorcing This Year? It May Impact Your Taxes

California is adopting the Federal treatment of alimony (nondeductible by payor, and excluded by payee), applicable to any divorce or separation instrument executed after December 31, 2025.

That means if you are paying alimony and want it to be tax deductible for California purposes, the divorce must be signed by Dec 31, 2025.

That means if you are receiving alimony and want it to be nontaxable for California purposes, the divorce must be signed in 2026 (or later).