These payments are for the support of the other spouse (and/or children). They’re usually made under informal and voluntary agreements, although they can be legally enforceable.
Voluntary maintenance payments are ignored for tax purposes. So if you make a voluntary payment to your spouse, you’re not entitled to a tax deduction. If you’re receiving a maintenance payment from your spouse, you won’t be taxed on it.
If you pay voluntary maintenance and it’s your spouse’s main income, then you may claim the married person’s tax credit rather than the single person’s credit, but you’ll still retain the tax rate band for a single person.
Legally enforceable maintenance payments made under a court order or ruling, a deed of separation, or a covenant or a trust. Any maintenance payment for the benefit of a child is ignored for tax purposes. If both partners are taxed as single people and you make this payment to your spouse, you won’t be able to claim a tax deduction for it. If you’re receiving the payment, you won’t be taxed on it.
Alternatively, if there are legally enforceable maintenance payments, you and your spouse may decide to opt to be taxed as a married couple. In these instances, similarly to the above, the payments will be ignored for tax purposes. No tax will be deducted and no expenses can be claimed.
If you choose to be assessed as a married couple, you must contact Revenue before the end of the tax year. To be eligible, you must be resident in the State and there must be a legally enforceable agreement for maintenance payments. Also, if you’re divorced you must not have remarried.
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