2019 and alimony deductibility loom

Lawyers' Forum

By Nancy Chausow Shafer

Nancy Chausow Shafer of Highland Park focuses her practice on matrimonial law, including litigation, mediation and collaboration. She has served as a presenter and organizer at Continuing Legal Education programs.

Posted December 20, 2018 11:54 AM

The passage in December 2017 of the Tax Cuts and Jobs Act eliminated many personal deductions.Only one was delayed in implementation for a year — the repeal of the alimony deduction on federal income tax forms. Additionally, existing alimony arrangements as of Dec. 31 (and future modifications of those existing alimony arrangements) will be entitled to retain their prior tax status of being fully deductible for the payor and fully included in the recipient’s income.As that deadline grows closer, many lawyers …

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