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While both are related to divorce, the alimony and child support tax rules differ in several ways. Here's what you need to know. Alimony and Child Support: Tax Rules For 2025
The Uniform Reciprocal Enforcement of Support Act (URESA), passed in 1950, concerns interstate cooperation in the collection of spousal and child support. [1] The law establishes procedures for enforcement in cases in which the person owing alimony or child support is in one state and the person to whom the support is owed is in another state (hence the word "reciprocal").
Alimony, also called aliment (Scotland), maintenance (England, Ireland, Northern Ireland, Wales, Canada, New Zealand), spousal support (U.S., Canada) and spouse maintenance (Australia), [1] is a legal obligation on a person to provide financial support to their spouse before or after marital separation or divorce.
The Uniform Interstate Family Support Act (UIFSA) is one of the uniform acts drafted by the National Conference of Commissioners on Uniform State Laws in the United States. First developed in 1992 [ 1 ] the NCCUSL revised the act in 1996 [ 2 ] and again in 2001 [ 3 ] with additional amendments in 2008. [ 4 ]
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child Support Formula, [53] based on the Income Shares model [13] Family Independence Agency [54] Minnesota Stat. Ann. §§ 518.551 et seq. [55] Child Support Enforcement Division Minnesota Worksheets Mississippi Code §§ 43-19-101 et seq. [56] Division of Child Support Enforcement [57] Missouri Child Support Guidelines, [58] based on the ...