If I claim my alimony payments on my taxes, does my ex have to file taxes if it’s under $12,000?

by Dafna Meltzer, CPA | Jan 25, 2019

If I claim my alimony payments on my taxes, does my ex have to file taxes if it’s under $12,000?

First, I will assume that the divorce agreement was entered into prior to Dec. 31, 2018, making alimony payment a deduction and alimony received taxable income. Whether your ex receiving under $12,000 requires a return to be filed depends on many factors, such as whether he/she had other income, was claimed as a dependent on another person’s return, etc. Your ex needs to take his/her specific circumstances to a tax preparer for a definitive answer.

As a result of the tax law of 2017, any alimony paid pursuant to a divorce agreement signed on or after December 31, 2018, is not deductible, and alimony income is not taxable, making this a non-issue. This does not change alimony already established under a divorce agreement signed before December 31 2018.

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Answered by: Dafna Meltzer, CPA, is with Meltzer & Meltzer CPAs in Elkins Park, Pa.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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