Tax Season & Divorce

5 Tax Implications of Divorce

Divorce and separation can complicate your taxes. Here’s what to know about alimony, property transfers, and filing status.

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Key point: For divorces finalized after January 1, 2019, alimony is no longer tax-deductible for the paying spouse or taxable income for the receiving spouse, a major change from the old rules.
The Basics

How Divorce Changes Your Tax Picture

Tax season brings new questions every year, and a divorce or separation adds another layer of complexity. Several issues come up repeatedly: how alimony is treated, whether property transfers trigger taxes, and how to handle filing status and dependents.

Key Tax Issues

What to Watch For

Alimony

  • Cases finalized before 2019 may still follow the old deduction/income rules
  • Cases finalized after January 1, 2019, are not deductible or taxable
  • Confirm which rules apply to your specific agreement or order

Property & filing status

  • Property transfers between spouses in a divorce are generally not taxed at the time of transfer
  • Your filing status depends on your marital status as of December 31
  • Dependency exemptions and credits may need to be addressed in your agreement
Common Questions

Divorce & Taxes FAQs

Is alimony still taxable?

It depends on when your case was finalized. For agreements or orders entered after January 1, 2019, alimony is not deductible by the payer or taxable to the recipient.

Do I owe taxes on property I receive in a divorce settlement?

Generally, transfers of property between spouses incident to divorce are not taxed at the time of transfer, though future capital gains may be affected. An accountant can help you plan for this.

Who claims the kids as dependents after divorce?

This is typically addressed in your separation agreement or custody order and should be coordinated with your tax preparer each year.

Have Tax Questions About Your Divorce?

Let’s talk through your situation, and consider looping in your accountant too.

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