This information is from the IRS website.
Divorce or separation can mean big changes on your taxes. Spousal support, also called alimony, and a name change are just a few things you may need to consider. Here are some tax tips to keep in mind if you are recently divorced or separated.
Child Support and Spousal Support
Child Support
If you pay child support, you can’t deduct it on your tax return. If you get child support, the amount you get is not taxable.
Paying Spousal Support/Alimony
If you got divorced in 2019 or after:
The tax rules about spousal support (alimony) changed under the Tax Cuts & Jobs Act of 2017. As of January 1, 2019, if you make payments as part of a divorce or separation agreement, you won’t be able to deduct them on your income taxes.
If you got divorced before 2019
If your divorce or separation became final on December 31, 2018 or earlier the old tax rules still apply. Generally, this means if you pay spousal support, you can still deduct it on your income taxes.
But, if your divorce or separation agreement from before 2019 was modified after that date, you may not be able to deduct those payments! You won't be able to deduct payments if the modification:
- Changes the terms of the spousal support/alimony payments; and
- Says the spousal support/alimony payments are not deductible by the spouse who pays or includable in the income of the spouse who gets the payment.
Getting Spousal Support/Alimony
If you got divorced in 2019 or after:
The tax rules about spousal support (alimony) changed under the Tax Cuts & Jobs Act of 2017. If you get spousal support (alimony), that money will not be counted as income for tax purposes. This new rule applies to you if your divorce or separation became final after December 31, 2018.
If you got divorced before 2019:
If your divorce or separation became final on December 31, 2018 or earlier, the old tax rules still apply. Generally, this means if you pay spousal support, you can still deduct it on your income taxes.
And if you get spousal support, that money will count as income.
But, if your divorce or separation agreement from before 2019 was modified after that date, you may not be able to include the spousal support/alimony you get in your income! This is the case if the modification:
- Changes the terms of the spousal support/alimony payments; and
- Says the spousal support/alimony payments are not deductible by the spouse who pays or includable in the income of the spouse who gets the payment.
If you do get spousal support/alimony that can be included in your taxable income, remember that taxes aren't withheld automatically. You may need to increase the tax you pay during the year to avoid a penalty. To do this, you can make estimated tax payments or increase the amount of tax withheld from your wages. You can learn more about withholdings and spousal support/alimony from the IRS.
Name Changes
If you change your name after your divorce, notify the Social Security Administration. File Form SS-5, Application for a Social Security Card. You can get the form on SSA.gov or call 800-772-1213 to order it. The name on your tax return must match SSA records. A name mismatch can delay your refund.
Health Care
Special Marketplace Enrollment Period
If you lose your health insurance coverage due to divorce, it is considered a qualifying life event. It allows you to get health coverage through the Health Insurance Marketplace during a Special Enrollment Period.
Changes in Circumstances
If you buy health insurance coverage through the Health Insurance Marketplace, you may get advance payments of the premium tax credit. If you do, you should report changes in circumstances to your Marketplace throughout the year. You should report a change in your:
- marital status
- name
- income
- family size
Reporting changes will help make sure that you get the right kind and amount of financial assistance. This will also help you avoid getting too much or too little credit in advance.
Shared Policy Allocation
If you divorced or were legally separated during the tax year and are enrolled in the same qualified health plan, you and your former spouse must allocate policy amounts on your separate tax returns to figure your premium tax credit and reconcile any advance payments made on your behalf. Publication 974, "Premium Tax Credit," has more information about the Shared Policy Allocation.
More Resources
For more on this topic, see Publication 504, Divorced or Separated Individuals. You can get it on IRS.gov/forms at any time.
Every taxpayer has a set of fundamental rights when dealing with the IRS. These are your Taxpayer Bill of Rights
Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
Publication 555, Community Property
Publication 974, Premium Tax Credit
Publication 5152: Report changes to the Marketplace as they happen English | Spanish
- Changed Your Name After Marriage or Divorce? – English | Spanish | ASL
- Premium Tax Credit: Changes in Circumstances – English | Spanish | ASL
- Premium Tax Credit – English | Spanish
- Changed Your Name After Marriage or Divorce? – English | Spanish