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Getting Divorced under the Tax Cuts and Jobs Act

By Sidney Kess, James A.J. Revels, James R. Grimaldi, and Thomas K. Lauletta
The CPA Journal
February 2019

Despite the best of intentions when couples say, “I do,” more than a few will find themselves eventually saying, “I don’t.” Aside from the emotional issues involved in divorce, there are also tax and financial considerations. The resolution of these issues may depend in part on how amicable the parties remain, their financial status, whether they live in a community property or common-law state, and how any agreement would be affected by the Tax Cuts and Jobs Act of 2017 (TCJA).

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Published with permission from The CPA Journal.

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