Different ways to reduce sting after loss of maintenance deduction

Modern Family

By Katherine Welz Herr

Katherine Welz Herr is an associate at Schiller DuCanto & Fleck LLP. She is well-versed in all areas of family law, including complex financial and business matters. She is a strong advocate for her client’s personalized needs. She uses her strong analytical skills to develop cogent legal arguments on her client’s behalf. She can be reached at kwelzherr@sdflaw.com.

Posted January 8, 2020 9:35 AM

Updated January 8, 2020 12:17 PM

It has been a year since the new alimony (commonly referred to as maintenance in Illinois) laws became effective following the Tax Cuts and Jobs Act’s passage and signing into law. Needless to say, the act substantially altered the Internal Revenue Code.Among the changes was the repeal of Sections 71 and 215 of the Internal Revenue Code, which generally provided that maintenance was an above-the-line deduction for the payor spouse and taxable income for the recipient spouse.However, with the act’s passage …

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