The repeal of the alimony tax sections for the inclusion of income and deduction has an ancillary impact on other divorce tax issues. The effective date for all ancillary issues discussed in this article is December 31, 2018, the same as the alimony repeal. These December 31, 2018, changes shall be referred to herein as “post-2018” changes. The law before TCJA will be referred to as “pre-2019.” In this first section, we’ll look at what a divorce or separation instrument is. Continue reading → The post Alimony Tax Reform: Part 2, Section 1 appeared first on North Carolina Divorce Lawyers Blog.
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