How The New Tax Law Affects Spousal Support In Washington State

Posted: Jan 21, 2019

By: Washington State Family Law Lawyer Anne B. Bennette

In 2017, the Tax Cuts and Jobs Act became law. Now, in 2019, one aspect of the new tax law takes effect by altering taxation of spousal support (‘alimony’). Under the old tax code, spousal support was considered tax deductible for the payer and counted as income for the receiver. With the inception of the new legislation comes a change making spousal support tax neutral. For individuals paying spousal support, such payments are no longer considered tax-deductible expenditures.  For the recipient, such payments are no longer considered income.  The deductibility of spousal support in divorce and separation proceedings was often viewed as a benefit that encouraged parties to amicably resolve maintenance issues, even though it was never to be contemplated as part of the amount agreed upon.  Modification of existing maintenance payments may or may not be subject to the same rule depending on several factors.

The complexities of the new legislation as well as any struggle relating to divorce proceedings necessitates competent legal counsel.  The lawyers at Beresford Booth hold years of experience in handling complex issues such as these, particularly in the context of divorces. We would be pleased to assist you in any and all matters.

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