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The Tax Cuts and Jobs Act (2017) made important changes. There is no personal deduction for the payment of spousal maintenance, or alimony, with decrees of divorce or legal separation entered after 2018. The payer will not be able to deduct from gross income the spousal maintenance paid. The payee will not include as income the spousal maintenance received. For tax information, refer to IRS Publication 504 for divorced or separated individuals.