As California residents know, there many complexities to divorce. Some examples include determinations of division of assets, spousal support and child custody, to name only a few. Thankfully, the law in California and in most states sets forth relatively clear guidelines as to how separating couples should answer these questions in the event of disagreement. Further, the government recognizes that divorce can affect an individual financially in a special way. For example, alimony payments mean the movement of one spouse's income to the other's. For federal income tax purposes, the law permits the paying spouse to take a deduction for the amount of money paid out in alimony in order to avoid being taxed on income of which he or she never received the benefit. However, due to certain laws, same sex couples do not receive this same assistance.