Alimony in Tax Reform

5 Pages Posted: 11 Jan 2018 Last revised: 9 Feb 2018

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Date Written: December 11, 2017

Abstract

The proposed changes to the current tax treatment of alimony do not take family law into account and would have the unintended effect of reducing alimony transfers. Although the current tax treatment of alimony has a substantial influence over matters of family law, its impact on the public fisc is small. If the goal of the proposed modifications is to preserve revenue, enforcement of section 71 is a better approach than denying special tax treatment to alimony.

Keywords: tax reform, tax, alimony deduction, alimony, family law, tax law, domestic relations

Suggested Citation

Ryznar, Margaret, Alimony in Tax Reform (December 11, 2017). Tax Notes, Vol. 157, No. 11, pp. 1629-1631, December 2017; Indiana University Robert H. McKinney School of Law Research Paper No. 2017-15. Available at SSRN: https://ssrn.com/abstract=3098621

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

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