Tag Archives: ALIMONY DEDUCTION

PAYMENT OF ALIMONY HELD NOT DEDUCTIBLE – TAX COURT APPLIES STATE LAW

Posted on August 28, 2015 by steinbergtaxlaw

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 →

Posted in DIVORCE TAX | Tagged , , , , , , , | 2 Comments

LUMP SUM ALIMONY ARREARAGES SATISFIED USING A QDRO

Posted on July 27, 2013 by steinbergtaxlaw

The following question was recently posted on the American Bar Association Tax Law and Practice Discussion Board: A taxpayer who we shall describe as the Former Husband (FH) agrees to settle alimony arrearages owed to his Former Wife (FW) by … Continue reading →

Posted in DIVORCE, QDRO, TAX, Uncategorized | Tagged , , , , | 4 Comments

ALIMONY OR NOT? THAT IS THE QUESTION

Posted on July 21, 2013 by steinbergtaxlaw

A state family court or divorcing spouses by settlement can provide that payments, otherwise qualifying for the alimony deduction, shall nonetheless be non-deductible and not includible in the income of the recipient spouse; but, conversely neither the state court by … Continue reading →

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WRITTEN SEPARATION AGREEMENT REQUIRES EVIDENCE OF “MEETING OF MINDS” (AN AGREEMENT) FOR ALIMONY DEDUCTION

Posted on June 14, 2013 by steinbergtaxlaw

One of the requirements for a cash payment to be treated as alimony under Section 71(b) (1) is that it generally be paid pursuant to a divorce decree or decree of separate maintenance(or written instrument incident to the decree such … Continue reading →

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