Deduct Or Not To Deduct, That Is The Question: Divorce, Separation And Taxes

There are two things guaranteed:  death and taxes.the divorce, there would be a portion of legal fees
If you are divorced or separated, you have additionalrelated to alimony, so is any of this deductible and
deductions or you have tax consequences.what documentation is needed to support the
Child Support is not Tax Deductiblededuction?   This is a good question to ask an
Many newly divorced or separated people don't knowattorney or certified tax preparer.
that child support is NOT tax deductible.  The InternalAlimony is deductible
Revenue Service's thinking behind this is that youMen, since you are usually in the position to pay
would have the cost associated with child support anyalimony, you get a tax break.   But, of course the
way and supporting your family wouldn't normally beIRS has rules on what is considered alimony.  For
deductible; except, any allowable deductions that wouldexample, if you pay the mortgage on the family home
be under any other normal IRS code.  What about aafter you leave, this is not tax deductible.  You will
guy who is unfairly forced by the courts to pay childhowever, be entitled to share in the mortgage interest
support for a child that is not his responsibility?  Yes,and property tax deduction.  But, if you don't own a
this happens.home and say you pay the rent directly to the landlord,
After the divorce, DNA has proven that the kids areyou are out of luck on getting credit for a tax
not biologically his.  This happened in a case in Floridadeduction.  So, if you lived in an apartment, pay you
in 2007, with Richard Parker.  Once he discoveredex directly, during the separation with a check made
that the children were not his, he petitioned the court toout to her.
stop paying child support.  The case went to theGenerally, alimony is tax deductible to the person who
state supreme court, and the court ruled 7-0 againstpays it and it is taxable to the person who receives
Parker, forcing him to continue to pay.  If you care toit.  This could be some savings for you, the payer.
read the case, Richard Edward Parker, Petitioner, vs.However, just because a payment is called "alimony" it
Margaret J. Parker (2007) Florida Supreme Court,still has to pass the IRS rules as defined in the code,
(February 01, 2007) .defining "alimony" and "separation".  Rule one is that
You may be able to claim your child or children as anthe payment must be made in cash or check with
exemption even if you are the noncustodial parent.  Ifsupporting documentation.  Must be received "under a
you haven't settled your divorce yet, have taxdivorce or separation instrument".  Something in
exemptions spelled out in.  If you are working and thewriting like a court order, separation agreement or
soon-to-be-ex is not, make sure that you get it insettlement.
writing that you get the child exemption until the exOther Deductions
gets a job.  Also, make sure that if you have multipleMake sure that you work out in your settlement who
kids, that you get some of the exemptions or if youwill get deductions on the mortgage interest and taxes
have one kid, every other year.  Get the exemption. and who will pay taxes on miscellaneous interest,
But, it doesn't stop there; you must have the custodialcapital gains, gain on house sale (yeah, right!) and the
parent sign the IRS form 8332, Release of Claim tolike.  Don't get stuck with all the taxable items.  Make
Child Exemption and file it with your tax return.sure you get some tax breaks.  Especially if you are
Divorce Legal Fees are not Deductible, with ancovering the majority of the costs for two households
exceptionduring the separation and during the divorce and even
You just paid, probably $15,000 to $30,000 on aafter the divorce.
divorce and this huge amount of money is not taxCheck out IRS Publication 504 
deductible.  Divorce is considered a personal matterThere are many tax issues to consider during or after
by the IRS.  It's crazy that you can't deduct thesethe divorce process.   Go to to get a copy of the
expenses, but you can deduct the legal fees for aIRS Publication 504, or go to the IRS site.  Also, find a
Trust.  There is, however, an exception for legalcertified tax preparer with specific tax deduction
divorce fees.  If you hired an attorney to recover orquestions.
enforce an IRS deductible expense, then you canNOTICE: we are not attorneys or certified tax
deduct the fees.  So, since alimony is deductible forpreparers and we are not giving advice.  This
one and taxable for the other, if you are defendinginformation within is general information and the opinion
against alimony or trying to enforce alimony, the feesof the writer.  Please consult with an attorney or a
paid to an attorney would be deductible in this case. certified tax preparer with your specific situation.
Now this brings up a gray area. During the course of