Ordinarily, when a court orders alimony (spousal support) and child support in a divorce or support proceeding, the judge will issue two separate orders: one for alimony and one for child support. Even though these orders may be part of one final ruling, they remain distinct orders that must be followed independently. A breach of one order does not necessarily impact the other. In fact, one of the reasons these orders are separate is enforcement, as child support orders have stronger enforcement mechanisms compared to alimony orders.
Differences Between Child Support and Alimony
Child support and alimony payments operate differently. Child support is paid to the custodial parent (the parent with primary residential custody) by the noncustodial parent to contribute to the costs of raising the child. On the other hand, alimony is paid from one former spouse to the other based on financial need and other factors related to the marriage.
It is possible for the same person to pay both child support and alimony. For example, the parent paying child support may also be either receiving or paying alimony.
Additionally, child support and alimony are treated differently for tax purposes. Alimony is considered taxable income for the ex-spouse receiving it and deductible by the ex-spouse paying it. Child support, however, is neither taxable nor deductible.
For these reasons, courts have traditionally kept child support and alimony payments separate.
The O’Reilly Case: A Different Approach
The Virginia Court of Appeals recently ruled that this traditional separation of payments is not required by law. In the case of O’Reilly v. O’Reilly, the Court upheld an arrangement where the ex-spouse and custodial father was only required to make one monthly payment to his ex-wife. This payment represented the amount of alimony he owed, minus the child support his ex-wife owed him as the non-custodial parent.
While this decision might seem like a minor adjustment, it has significant implications. Since alimony is taxable but child support is not, combining the payments in this way reduced the amount of taxable income for the couple. Essentially, they will now benefit from lower alimony payments, which means a smaller tax burden.
Conclusion
If you’re going through a divorce and facing decisions about spousal and child support, or if you have any other family law concerns, it’s crucial to consult with a knowledgeable family law attorney. The experienced attorneys at the DiPietro Family Law Group have decades of experience handling all types of family law matters and are ready to help you.
Contact one of the DiPietro family law attorneys today to schedule a consultation at (888) 530-4374.