Maintenance Without the Alimony Deduction by Nancy Chausow Shafer

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In December 2017, the congressional revenue act known as “Tax Cuts and Jobs Act of 2017” was signed into law, amending the Internal Revenue Code of 1986. While making major changes in many different areas of tax law, one notable change which directly impacts family law practice is the elimination of the deduction for alimony (called “maintenance” in Illinois) payments.

The federal statute first provides for the repeal of provisions providing for the inclusion of maintenance in the calculation of gross income……

Read entire article at the Docket August 2018

Posted By The Berna Law Firm