Tax consequences are pervasive in family law, so it is important to consider tax clauses when drawing up a matrimonial agreement. These clauses and many others are dealt with in Appendix 14 of my book. Support payments do not include (which are generally not deductible by the payer and are not included in the beneficiary`s gross income), non-insolvent balance sheets, payments that are part of the beneficiary`s community income, payments for the maintenance of the payer`s property for use by the beneficiary or the value of that use. If the parties are married at the end of the tax year and file a joint tax return, payments made during the year are not considered maintenance. . . .