In California, which category of taxpayer is not eligible to claim any deductions for alimony paid?

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In California, single taxpayers cannot claim deductions for alimony paid because of specific regulations underlying the treatment of alimony in tax law. After the Tax Cuts and Jobs Act of 2017, alimony is no longer deductible for federal tax purposes for divorce agreements executed or modified after December 31, 2018. This federal change has been mirrored in California's tax regulations, limiting the ability of certain taxpayers to claim deductions for alimony payments.

It's important to note that other categories, such as joint filers or divorced taxpayers, may have different rules or provisions under certain conditions that could allow deductions, particularly if their situations pertain to agreements made before the 2018 cutoff. Meanwhile, those who pay child support have separate considerations altogether, as child support payments are not deductible for any taxpayer, regardless of their filing status. This distinct treatment further delineates the limitations on deductions for alimony based on taxpayer categories.