Effective October 1, 1995 for actions filed on or after that date, Post Separation Support laws in this State have changed. How much this law change matters is really yet to be seen and depends on the facts of your case and how the judges interpret the law.
North Carolina no longer has temporary Alimony, but has changed the terminology to Post Separation Support.
The court is instructed to award Post Separation Support based upon the following:
Marital Misconduct means any of the following acts that occur during the marriage and prior to or on the date of separation:
Alimony or Post Separation Support can be modified or terminated by the court upon a showing of changed circumstances.
Alimony or Post Separation Support terminate:
What is cohabitation? The act of two adults dwelling together continuously and habitually in a private heterosexual or homosexual relationship.
Evidence includes:
Voluntary mutual assumption of those marital rights, duties and obligations which are usually manifested by married people and which include, but are not necessarily dependant on, sexual relations.
Your case for Alimony or Post Separation Support must be pending in court prior to your absolute divorce.
The divorce does not automatically terminate the Alimony or Post Separation award already in place.
When parties file separate tax returns and reside in separate households, Alimony payments in cash to or for the benefit of the recipient spouse will be considered taxable income to the dependant spouse and a deduction to the supporting spouse. Ask about the "designated payments rule" when you desire another result.
If there is a court order for Alimony or Post Separation Support, current IRS policy in our district requires you to file single or head of household. (This does not apply to private agreements outside of court.)