• Judith Kaplan

Is alimony taxable income?

Updated: Apr 3, 2019

Prior to approval of the Tax Cuts and Jobs Act (TCJA), alimony payments are deductible by the payer for federal income tax purposes and must be included as taxable income by the recipient. Under the TCJA, this tax treatment remains so long as your Separation Agreement is signed before January 1, 2019.

So what is different effective January 1, 2019 per the TCJA for Massachusetts resident? The tax deduction for alimony payments made under a Separation Agreement signed after December 31, 2018 is eliminated (for federal income tax purposes only). In addition, those alimony payments are no longer taxable income for the recipient (for federal income tax purposes only).


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