(Harvest) Divorce, often fraught with emotional and financial quagmires, could become even more contentious as a result of the Tax Cuts and Jobs Act. It’s been a long-standing provision of tax law that any spouse paying spousal support may deduct payments from their taxes. That will change for couples whose divorce decree is finalized after December 31, 2018, when alimony recipients will no longer be required to declare payments as income on their taxes, according to the IRS, and the burden falls squarely on the payer.

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