离婚是个挑战. Navigating both the emotional 和 financial complexities of a divorce can be difficult since divorce is not something a person regularly goes through. 一些有用的消息, 虽然, is that facing the impact of marital dissolution on your tax situation is something a little advance knowledge can assist with. 煤层气的 离婚理财团队 has provided the following insights to make managing a tough situation a little easier. 更容易并不意味着容易. 你是否对如何策略性地管理你的税务状况有疑问, 请随时与我们联系.
申请状态
Your marital status on December 31 of the tax year will determine your filing status for that year. 如果你在年底前离婚了, 你可以以单身或一家之主的身份登记. You are eligible to apply f或者是 latter if you pay more than half the cost of keeping up a home for yourself 和 a qualifying person (such as one or more dependents) 和 meet other criteria. Filing as head of household provides a favorable tax rate 和 a higher st和ard deduction than an individual filing as single.
如果你的离婚在日历年年底仍在进行中, 然而, 你需要以已婚或共同身份申请, 已婚人士分开归档, 或户主. You may only file as head-of-household while you are still married if you meet the following specification to be “considered unmarried”:
(1)存档 纳税申报表 与配偶分开的纳税年度;
(二)支付房屋维修费用的50%以上;
(3)在纳税年度的最后6个月与配偶分居. Please note that your spouse is considered to have lived in the home even if temporarily absent due to special circumstances (i.e.服兵役或接受教育);
(4)为受供养子女提供超过50%的主要居所, 继子, 或者是领养的孩子. The 50% test for a dependent can also be met if you cannot claim the exemption only because the non-custodial parent can claim the dependent child using the rules outlined in 出版17，它提供了提交纳税申报表的规则.
One benefit to consider by filing as married filing jointly is more favorable tax rates 和 a higher st和ard deduction.
赡养费
The taxability of alimony went through a notable change following the 2017 passage of the federal legislation known as the 减税和就业法案. 根据新的立法, 12月31日以后离婚的赡养费, 2018, is no longer tax-deductible to the person paying alimony or taxable to the person receiving alimony as it had been in the past. 虽然这意味着支付赡养费的人的应税收入不会减少, 领取赡养费的人获得免税收入. Before the legislation passed, that individual did need to report the alimony for tax purposes. 然而，现在他们不需要申报赡养费. 赡养费 recapture rules for divorces finalized after December 31, 2018 no longer apply. 如果他们在12月31日前离婚, 2018年，他们的赡养费税待遇仍然属于旧规则.
孩子的抚养费
Child support payments are not tax deductible to the payor or taxable to the recipient. It is important to distinguish child support from alimony since the latter was impacted by the 减税和就业法案 (by removing the deductibility of alimony f或者是 payer for divorce agreements filed after December 31, 2018年)，而子女抚养费永远不能被扣除.
It is also important to note that child support payments do not affect eligibility for certain tax credits such as the 儿童税收抵免 或者是 劳动所得税抵免, which are based on other criteria such as household income 和 the number of qualifying children in the household.
房产部门
Property impacted by a divorce can include many kinds of assets 和 liabilities such as retirement accounts 和 real estate, 每一种都有不同的税收含义. Property transfers between spouses are tax-free 虽然 the recipient will be responsible, 在未来出售时, 对于资产增值的资本利得税. 类似的, if a retirement account is split as part of a divorce by means of a trustee-to-trustee transfer there is no taxable income on the transfer. 如果是税前账户，将来从该账户提款将被征税. (详见下文).
依赖豁免
如果你和你的前配偶有孩子, 你们中的一个将有资格申请他们作为受抚养人纳税. The custodial parent who provides housing f或者是 child(ren) more than half of the tax year typically has the right to claim the dependency exemption. 然而，这是可以协商的. 监护父母也可以签名 IRS表格8332 并同意放弃他/她享有赡养豁免的权利, 从而使无监护权的父母可以要求抚养权.
退休账户:一个有益的税收策略
如上所述, a retirement account is a kind of asset whose pre-tax value can trigger tax 和 possible early distribution penalties when cashed out. Qualified retirement plans such as a 401(k) or 403(b) require a legal document termed a 合资格家庭关系令 将雇员账户的一部分转给其配偶. When retirement assets are distributed from a qualified plan via QDRO the recipient spouse may meet a one-time exception to the early withdrawal penalty. The funds they distribute rather than roll over into another retirement account will still be subject to income tax.
A word of warning: Setting up a QDRO can be a complex task so please consider seeking professional assistance.
结束语:离婚和税务筹划
A portion of legal fees related to the divorce process may be tax-deductible if related to tax advice 或者是 operation of your business. They may be capitalized 和 added to basis if related to the preservation of a capital asset. 请咨询您的税务顾问，看看这是否适用于您的情况.
最后，离婚通常会导致 财务状况的变化, which could have ripple effects by also impacting your eligibility for tax deductions 和 credits. 与离婚有关的税务筹划并不会随着婚姻的结束而结束. It is important to pay attention to 和 carefully review the terms of the Marital Settlement Agreement for future tax impacts. 没人想经历离婚, 但如果你这么做了, 一定要了解这对你的税务状况的影响.
老葡京手机app has assisted numerous divorcing individuals navigate complex areas of financial 和 tax planning for more than 35 years. 如果您需要帮助，请通过我们的老葡京手机appJane Ochsman Rowny 触点形式.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
