Under current law alimony (or spousal support) payments are deductible by the payor from his/her taxable income on a personal federal income tax return and count as income to be reported by the recipient on his/her personal federal income tax return. Under the Tax Cuts & Jobs Act of 2017, effective January 1, 2019, alimony is no longer afforded this beneficial tax treatment resulting in significant changes in how we analyze and set alimony in each divorce case. Our attorneys, together with our tax and financial consultants, are committed to presenting each client with a comprehensive understanding of support scenarios particular to their case. The primary purpose of alimony in Massachusetts continues to be rooted in the fundamental concept of the payor’s ability to pay and the recipient’s need and the application of alimony newly codified in M.G.L. c. 208, §§48-55. Undoubtedly, alimony in Massachusetts is further complicated by these new tax changes. Our team will assist you to navigate these waters.