Marriage, Divorce, and Spousal Relief

Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Advising the Individual Taxpayer. 15 min read, ~2,298 words.

Marital status is fixed on December 31: married then means married all year; a decree dated 12/31 makes a taxpayer unmarried all year. §1041 makes spousal transfers (and those incident to divorce within 1 year, or pursuant to instrument within 6 years) fully nonrecognition with carryover basis. Post-2018 alimony: not...