An attorney is telling my client (along with Google) that my client does not have to claim her alimony if her ex does not claim the deduction. This is from a 2016 divorce. My understanding is she must claim it. (if she doesn't she gets all sorts of government goodies because of her low income) The annual alimony is $22,000.
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Effective 2019. Alimony is no longer deductible by the payor spouse and includible in income by the recipient spouse. This rule only applies for divorce or separation instruments executed after December
31, 2018, and instruments executed on or before December 31, 2018 but modified after that date to include these new provisions.Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR -
See TTB 12-12 (Alimony) and (Nondeductible alimony) for detailed information as it applies to your issue. Will see references to IRS code and publication(s).Last edited by TAXNJ; 03-06-2020, 08:02 AM.Always cite your source for support to defend your opinionComment
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Under the "old" IRC ยง71 it is possible but it must be spelled out in the divorce decree and not simply an arrangement between two people.
(1) In general
The term "alimony or separate maintenance payment" means any payment in cash if -
(A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument,
(B) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this section and not allowable as a deduction under section 215,
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