Reconsidering the Tax Treatment of Alimony

Tax Notes, Vol. 162, No. 3, pp. 299-300, January 21, 2019

3 Pages Posted: 9 Jan 2019 Last revised: 22 Mar 2019

See all articles by Tyler Hardcastle

Tyler Hardcastle

Indiana University

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Date Written: December 20, 2018

Abstract

The Tax Cuts and Jobs Act of 2017 has significant implications for the more than one million Americans divorcing each year. One such consequence taking effect in the New Year is the repeal of §§ 215 and 71, which allowed the deductibility of alimony payments by the payor and included them in the payee spouse’s income. However, these code provisions were good public policy for divorcing couples by incentivizing alimony, and their repeal should thus be reconsidered.

Suggested Citation

Hardcastle, Tyler and Ryznar, Margaret, Reconsidering the Tax Treatment of Alimony (December 20, 2018). Tax Notes, Vol. 162, No. 3, pp. 299-300, January 21, 2019 . Available at SSRN: https://ssrn.com/abstract=3304369

Tyler Hardcastle (Contact Author)

Indiana University

107 S Indiana Ave
100 South Woodlawn
Bloomington, IN 47405
United States

Margaret Ryznar

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

530 West New York Street
Indianapolis, IN 46202
United States

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