Is "Unallocated Support" Still an Option in Illinois?

 Posted on March 11, 2026 in Family Law

Before changes to the law, certain tax breaks were given to people paying child and spousal support. This was allowed by something called "unallocated support." If you are getting divorced and expect to make support payments, you may wonder if unallocated support is still an option in 2026, and if so, how to take advantage of it. A St. Charles divorce attorney can help you with these questions.

What Is Unallocated Support?

Unallocated support is a single monthly payment that combines what would otherwise be two separate payments: maintenance (sometimes called spousal support or alimony) and child support. The agreement does not spell out exactly how much goes toward each – hence the name "unallocated."

In current Illinois law, maintenance and child support are governed by separate statutes. Maintenance is addressed under 750 ILCS 5/504, and child support under 750 ILCS 5/505.

In 2026, unallocated support is not against the law, but because the tax savings no longer exist, it is uncommon and often discouraged. Courts prefer divorcing couples to use the separate guidelines for alimony and child support.

Did the Illinois Tax Law Change End Unallocated Support?

Here is where a lot of older information online gets things wrong. Unallocated support used to be popular largely because of how it was taxed. The paying spouse could deduct the entire payment from their taxable income, and the receiving spouse reported it as income. When the paying spouse was in a significantly higher tax bracket, this setup could result in big savings for both parties.

That changed when the Tax Cuts and Jobs Act took effect. For any divorce or separation agreement signed after December 31, 2018, maintenance payments are no longer deductible for the paying spouse. The receiving spouse also no longer reports them as taxable income. Because unallocated support was treated like maintenance for tax purposes, it also lost deductibility.

So is unallocated support obsolete? Not entirely. While the tax breaks are gone, unallocated support still exists.

Are There Still Reasons to Use Unallocated Support in Illinois?

There are still reasons for unallocated support, but it is very rarely used in 2026. The original tax advantage is gone, but unallocated support may still offer some benefits depending on your situation.

Simplified Payments

Instead of tracking and making two separate payments each month, both parties deal with one number. This reduces the administrative burden and can lower the chance of arguments over one payment that is late or missing.

Easier Negotiations

Combining maintenance and child support into a single figure can streamline settlement discussions. Rather than deciding on two separate amounts, spouses decide on one number that seems reasonable. This can be especially helpful in mediation or collaborative divorce, where the goal is reaching agreement without a lot of back-and-forth.

Benefits for Certain Income Situations

Even without the old tax advantages, some families with a large income gap between spouses find unallocated support to be a workable arrangement. One flexible payment can give the receiving spouse more financial stability and simplify budgeting for both people.

What Are the Downsides of Unallocated Support?

Unallocated support is not right for every family, and there are trade-offs to weigh carefully.

• Because the payment is both maintenance and child support, it can be harder to track how each obligation is being met over time.
• Unallocated support may end when child support ends, depending on the terms of the divorce settlement.
• Modifications to the support amount can be more complicated because courts must look at the combined payment.

The right support structure depends on your income, your partner's needs, your parenting arrangements, and your long-term financial goals. The best course for unallocated support is to consult with your attorney before making any hard and fast decisions.

Call a Kane County Divorce Attorney Today

Unallocated support isn’t the automatic tax-saving tool it once was, and you should consider carefully if it’s right for you. A St. Charles support lawyer at MKFM Law can help. We will make sure you are confident in your decision about your post-divorce finances. Mirabella, Kincaid, Frederick & Mirabella, LLC serves family law clients at offices in Kane County, DuPage County, and DeKalb County, so we are well-positioned to help Illinois families across the region.

To schedule your initial attorney meeting, contact Mirabella, Kincaid, Frederick & Mirabella, LLC at 630-665-7300 today.