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";s:4:"text";s:13636:"The tax code changes will also affect IRAs. Yet, this is not the end of the story. We use cookies to give you the best possible experience on our website. The duration of payments is determined by a judge in Pennsylvania family court. When a spouse paying alimony transfers funds from their individual retirement account to use as alimony … Alimony payments are no longer tax-deductible, and the receipt of alimony isn't taxable as income for divorces entered into after December 31, 2018. If you are making the alimony payments, you are able to deduct the amount you have paid in “qualifying” alimony payments on your tax return. If you are going through a divorce, one of the things you are probably most concerned about is how Alimony is calculated in Pennsylvania. In Pennsylvania, alimony refers to the financial support paid from one ex-spouse to another once their marriage ends and divorce is final. Alimony or separation payments are deductible if the taxpayer is the payer spouse. By continuing to use this site you consent to the use of cookies on your device as described in our cookie policy unless you have disabled them. Pennsylvania Statutes Title 23 Pa.C.S.A Section 3701 (Alimony) Standard for Court Ordered Alimony Where a divorce decree has been entered, courts may allow "reasonable" alimony to either party if it finds the alimony is necessary. Tax. Is Alimony Taxable Income in Pennsylvania - Answered by a verified Tax Professional. Both are available at www.irs.gov or by phone request at 800-829-3676. In Pennsylvania, there are three types of support: Spousal Support, Alimony Pendente Lite, and Alimony. If you have been paying/receiving alimony before the end of 2018, then your alimony is taxable. There's a chapter specifically on alimony, and IRS Publication 505, Tax Withholding and Estimated Taxes, is one, and IRS Publication 504, Divorced or Separated Individuals, is another. Every couple’s divorce and alimony arrangement will differ based upon their unique circumstances and the agreement they reach. In cases where alimony was substantial, this tax treatment afforded the two individuals a valuable opportunity to save on their aggregate federal income tax bills. Alimony length is usually based on length of marriage - one commonly used standard for alimony duration is that 1 year of alimony is paid every three years of marriage (however, this is not always the case in every state or with every judge). How long must alimony be paid? As discussed in previous blogs, alimony is not automatic in Pennsylvania. The Tax Cuts and Jobs Act (TCJA) eliminated the alimony deduction from the tax code from 2019 through 2025 for most divorce agreements and decrees entered into during that time. The Rules for Writing off Pre-2019 Divorce Alimony At this point, if you can write off alimony, then you already have done so for the 2018 tax year. Alimony or separation payments paid to a spouse or former spouse under a divorce or separation agreement, such as a divorce decree, a separate maintenance decree, or a written separation agreement, may be alimony for federal tax purposes. Spousal Support and Alimony Pendente Lite are calculated pursuant to a mathematical formula based on the parties’ monthly net incomes. In this week’s Divorce Academy video, Kevin explains the basics of how spousal support, alimony pendente lite (APL) and alimony are calculated in Pennsylvania as of January 1st, 2019. 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