Marriage, Divorce, and Spousal Relief
Free IRS Enrolled Agent SEE Part 1 (Individuals) lesson in Advising the Individual Taxpayer. 14 min read, ~2,147 words.
Marital status is fixed on December 31: married then = married all year; divorced or legally separated then = unmarried all year. Post-2018 alimony: not deductible by payer, not taxable to recipient. Pre-2019 alimony: deductible above-the-line and taxable, unless modified to remove the treatment. MFJ creates joint and several liability...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 1
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