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Category Archives: DIVORCE TAX
THE HOUSE TAX REFORM BILL WOULD REPEAL THE ALIMONY DEDUCTION
The House of Representatives has revealed its Tax Reform Plan encapsulated in The Tax Cuts and Jobs Act (HR 1) The House Committee on Ways and Means Section by Section Summary describes the provision on Alimony as follows: Sec. 1309. … Continue reading
WHEN IS A JOINT RETURN DEEMED TO HAVE BEEN FILED?
The Tax Court decision in Victor A. Edwards v. Commissioner, TC Summary Opinion 2017-52 contains an instructive discussion of the rules applicable to determining whether a valid joint return has been filed. Bear in mind that this is a summary opinion … Continue reading
PAYMENT OF ALIMONY HELD NOT DEDUCTIBLE – TAX COURT APPLIES STATE LAW
For alimony to be deductible under Sec. 215 (a) of the Internal Revenue Code (IRC), the payments must meet all four of the conditions specified in IRC Section 71(b) (1). One of those conditions is that the payment not continue … Continue reading
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