23 MAC Pt. 104, R. 7.32
Support Payments – Spousal Support, Alimony
Cite as 23 Miss. Admin. Code Pt. 104, R. 7.32
Support Payments – Spousal Support, Alimony.
A. These types of income are defined as follows:
1. Alimony and support payments are both cash contributions intended to meet some and all
of a person’s needs for food and shelter.
a) Support payments may be made voluntarily or because of a court order.
b) Alimony, sometimes called “maintenance” is an allowance made by a court from the
funds of one spouse to the other spouse in connection with a suit for separation or
divorce.
B. These types of income are treated as follows:
1. Alimony and spousal support payments are counted as unearned income to the recipient.
2. The income used to make court-ordered alimony or spousal support payments by an
ineligible spouse, ineligible parent or ineligible child is excluded from the deemor’s
income.