The rationale for this adjustment is rather financially savvy for the federal government. The theory goes, the person paying alimony is typically taxed in a higher tax bracket than the individual receiving alimony.
So, the government would rather take their cut from the higher paid person, than from the lower income individual.
The payors must plan for higher tax payments, since the alimony is no longer tax deductible;
The recipients can rest assured that their tax bracket will remain the same, since they are no longer required to report alimony payments as income that could have bumped them up a level; and
Overall alimony payment amountsmay shrink, since payors no longer have a tax incentive to (willingly) pay larger amounts of spousal support.
Note that the rule change only applies to alimony agreements after 2019. All settlements and divorces finalized before 2019 still play by the old rules: The payor can get tax deductions, and the recipient must report the alimony payments as taxable income.
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