What you need to know about filing taxes if you're getting divorced - Business Insider

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What you need to know about filing taxes this year if you're getting divorced, according to an estate planning attorney

For many others, the arrival of the dreaded "tax documents" conjures feelings of nervousness, concern, or just plain fear., especially in light of recent tax law changes that have had a profound impact on how separated and divorced couples face their tax obligations.For decades, the tax treatment of alimony was clear. A spouse paying alimony deducted those payments from taxable income, while the recipient of those payments was obligated to include that amount as part of taxable income.

In the last year that personal exemptions were available, a taxpayer could claim a $4,050 deduction for each exemption. For separating or divorcing couples with children, the ability to claim this deduction was often awarded to one spouse or the other, or even alternated between odd and even years. A spouse who negotiated a separation agreement such that they were entitled to the personal exemptions for the children lost that deduction entirely in 2018.

Additionally, up to $1,400 of this credit is refundable, meaning the taxpayer could be entitled to a refund even if there was no tax liability.

 

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