离婚是个挑战. 处理离婚带来的情感和经济上的复杂性可能会很困难，因为离婚并不是一个人经常经历的事情. 一些有用的消息, 虽然, 面对婚姻破裂对你的税务状况的影响，一点事先的知识能有所帮助吗. 煤层气的 divorce 财务规划 team 提供了以下见解，使管理一个棘手的情况更容易一点. Easier does not mean easy. Should you have questions about ways to strategically manage your tax situation, please feel free to contact us.
申请状态
您在纳税年度12月31日的婚姻状况将决定您当年的纳税状况. If your divorce has been finalized before the end of the year, you will file as single or as head of household. 如果你为自己和一名合资格人士(例如一名或多名受养人)支付超过一半的房屋保养费用，并符合其他条件，你便有资格申请后者. 以户主身份申报比以个人身份申报提供优惠的税率和更高的标准扣除额.
If your divorce is still in process at the end of the calendar year, 然而, you will need to file as either married filing jointly, married filing separately, 或户主. 你只有符合以下“被视为未婚”的规定，才可在已婚期间以户主身份提交申请:
(1)存档 纳税申报表 f或者是 tax year separate from your spouse;
(2) paid more than 50% of the cost for keeping up your home;
(3) lived apart from your spouse f或者是 entire last 6 months of the tax year. 请注意，即使你的配偶因特殊情况(如.e., military service or education);
(4) provided the main home for more than 50% of the year to a dependent child, 继子, 或者是领养的孩子. 如果你不能申请豁免，因为非监护的父母可以根据以下规则申请受抚养子女，你也可以满足50%的测试 出版17, which provides rules for filing your 纳税申报表.
以夫妻身份共同申报的一个好处是更优惠的税率和更高的标准扣除额.
赡养费
在2017年通过联邦立法后，赡养费的可征税性发生了显著变化 减税和就业法案. According to the new legislation, any alimony payment for a divorce finalized after December 31, 2018, 支付赡养费的人是否不再免税，或者接受赡养费的人是否不再像过去那样应纳税. While that means the taxable income of the person paying alimony is not reduced, the person receiving alimony receives tax-free income. 在立法通过之前，个人确实需要为税收目的报告赡养费. Now, 然而, they do not need to report alimony. 2018年12月31日以后离婚的赡养费追回规定不再适用. If their divorce was finalized before December 31, 2018 their alimony tax treatment still falls under the old rules.
孩子的抚养费
子女抚养费不能给付款人抵税，也不能给收款人纳税. 子女抚养费和赡养费的区别是很重要的，因为后者受到《老葡京手机app》的影响(因为12月31日以后离婚协议的支付人不能扣除赡养费), 2018) while child support payments could never be deducted.
同样重要的是要注意，儿童抚养费不影响某些税收抵免的资格，如 儿童税收抵免 或者是 Earned Income Tax Credit, 哪些是基于其他标准，如家庭收入和家庭中符合条件的子女人数.
房产部门
受离婚影响的财产可以包括多种资产和负债，如退休账户和房地产, which each carry varying tax implications. 配偶之间的财产转移是免税的，但接收方要负责, when selling at a future date, for capital gains tax on the appreciated value of the property. 类似的, 如果退休账户通过受托人到受托人的转移作为离婚的一部分被分割，那么转移就没有应税收入. Future withdrawals from the account, will be taxed if it is a pre-tax account. (详见下文).
依赖豁免
If you 和 your ex-spouse have children, one of you will be eligible to claim them as dependents for tax purposes. 在纳税年度的一半以上为子女提供住房的监护父母通常有权申请抚养豁免. However, this can be negotiated. A custodial parent can also sign IRS表格8332 和 agree to waive his/her right to the dependency exemption, thereby allowing the non-custodial parent to claim it.
Retirement Accounts: A Helpful Strategy for Tax Purposes
如上所述, 退休账户是一种资产，其税前价值在兑现时可能引发税收和可能的提前分配罚款. 合格的退休计划，如401(k)或403(b)，需要一份名为a的法律文件 qualified domestic relations order (QDRO) to transfer a portion of the employee’s account to their spouse. 当退休资产通过QDRO从合格计划中分配时，接受者配偶可能会遇到一次性的提前提取罚款例外. 他们分配而不是转到另一个退休账户的资金仍需缴纳所得税.
警告一句:设立QDRO可能是一项复杂的任务，因此请考虑寻求专业帮助.
Some Closing Thoughts: 离婚 和 Tax Planning
与离婚程序有关的部分法律费用，如果与税务咨询或经营业务有关，可能是免税的. 如果与资本资产的保全有关，可将其资本化并加记于基值. Please consult with your tax advisor to see if this will apply in your circumstance.
Finally, it is usually the case that divorce leads to changes in your finances，这可能会产生连锁反应，也会影响你的减税和抵免资格. Tax planning related to divorce does not end when the marriage ends. 重要的是要注意并仔细审查婚姻和解协议的条款，以应对未来的税收影响. No one wants to go through a divorce, 但如果你这么做了, be sure to underst和 the implications for your tax situation.
在超过35年的时间里，老葡京手机app帮助了许多离婚人士处理复杂的财务和税务规划问题. If you need assistance, please contact Jane Ochsman Rowny via our online 触点形式.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 马里兰州贝塞斯达 和 华盛顿特区.
