When the word “divorce” is brought up in conversation, many people immediately think of “alimony.” Alimony is a payment made by the higher earning spouse to the lower earning spouse, in the hopes that the money will help facilitate the ability of the lower earning spouse to set up a home and live independently. Although alimony is not a factor in every divorce, in 2015, 600,000 individuals reported to the IRS that they were paying alimony (Wattles, 2017).
Currently, spouses paying alimony can deduct it from their taxes, and spouses receiving alimony pay taxes on it, at a 15% rate. But this will only remain in place until December 2018. After December 31, 2018, the spouse paying alimony can’t deduct it, and the spouse receiving the money no longer must pay taxes on it. The new law does not apply to divorces prior to 2019. This creates the situation in which it is in the best interest of the higher earning spouse to file for divorce in 2018, but for the lower earning spouse to file in 2019. Although Boston-based family law attorney Regina Snow Mandl points out, “I’ve never heard a couple say that they’re getting divorced for tax reasons” (Associated Press, 2017).
El impacto de los cambios lo sentirán más los pagadores de pensión alimenticia (Wall Street Journal, 2018). Sin embargo, los cónyuges que se divorcian, tanto los que pagan la pensión alimenticia como los beneficiarios, deben discutir el impacto de los cambios en la ley tributaria con sus abogados y planificadores financieros.
Para obtener orientación y apoyo durante el divorcio, comuníquese con los abogados de familia con experiencia en Parra Harris Law, un bufete de abogados de servicio completo en el norte de Florida: 904-900-1617.
Associated Press (2017). Here’s How the Tax Plan Can Change Divorce in a Big Way. Retrieved from the NYPost.:
Wattles, J. (2017). Los pagadores de pensión alimenticia pierden la deducción de impuestos según la factura del Partido Republicano. Obtenido de: http://money.cnn.com/2017/12/15/pf/taxes/alimony-tax-bill/index.html
Wall Street Journal (2018, March). GOP Tax Plan: Live Coverage. Retrieved from the Wall Street Journal