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Alimony Recapture

Course: Income Tax Planning
Lesson 4: Calculating Total Income

Student Question:

So, if I’m understanding this correctly, alimony recapture should no longer be an issue in 2019 and beyond due to alimony no longer being deductible, correct?


Instructor Response:

Hi Lafe,

Good question.

Alimony paid under a divorce decree executed before 1/1/19 will continue to be deductible from AGI by payor and included in payee gross income, even if paid after 1/1/19.

Alimony paid under a divorce decree executed after 12/31/18 will not be deductible by payor and will be excluded from payee gross income.

Hope that helps!

Bruce