The Law Offices of Mark C. Roles, PC
Call Today for a Consultation 512-838-3053


If you are currently going through a Texas divorce or you believe a divorce may be imminent in the near future, you should consider the upcoming changes to federal tax law concerning the deductibility of alimony payments (called spousal maintenance under Texas law).

Historically, "alimony" (as defined by the Internal Revenue Code) was deductible by the payer and reportable as income by the recipient. In other words, the person paying alimony would be able to reduce taxable income by the amount paid and the receiver would pay taxes on the money received. It is important to note that the deductibility of alimony depends upon other factors as well. See IRS Topic Number 452 - Alimony

This will change effective January 1, 2019.

The Tax Cuts and Jobs Act (TCJA) recently passed by Congress eliminates the deduction for alimony payments. It also no longer requires the recipient to include alimony received as taxable income.

Importantly, the change only affects couples getting divorced starting in 2019. It does not affect alimony being paid pursuant to a divorce decree rendered before Dec. 31, 2018. So if you were divorced prior to this time, alimony payments otherwise meeting the legal requirements will continue to be deductible by the payer and taxable to the recipient.

For couples getting divorced in 2019 and beyond, the change could have major implications. The bottom line is a divorcing spouse who anticipates they will be paying alimony post-divorce has an important incentive to get the divorce concluded by the end of 2018. In fact, the legal community generally anticipates a rush of new divorce filings this year so as to take advantage of the current tax law. On the other hand, a divorcing spouse who anticipates receiving alimony may want to consider delaying the divorce until at least January 1, 2019.


No Comments

Leave a comment
Comment Information
Email Us For A Response

Contact The Firm

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Austin Office
401 Congress Avenue
Suite 1540
Austin, TX 78701

Phone: 512-838-3053
Fax: 512-219-9293
Austin Law Office Map

Round Rock Office
1000 Heritage Center Circle
Round Rock, TX 78664

Phone: 512-838-3053
Fax: 512-219-9293
Map & Directions

  • Phone: 512-838-3053
  • Fax: 512-219-9293