Principal Issues: 1) Can a court order create retroactive periodic support obligations?
2) If so, can those retroactive support obligations be deductible, if paid after or before the date of the order?
Position: 1) Yes, a court order can create retroactive periodic support obligations.
2) Yes, in certain circumstances.
Reasons: 1) It is our understanding that the courts are provided with legislative authority to make an order for support for periods before the date of the order and to frame the order such that the amounts are payable on a periodic basis.
2) Payments for spousal support that are made before the date of a court order or written agreement cannot be considered to be paid under the order or agreement, but can be deductible if they meet the requirements of 60.1(3). Amounts paid after the court order can be deductible if they meet the requirements of the definition of a "support amount"