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Divorce Taxation

Publisher: James Publishing

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ISBN: 9781580121736
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ISBN: 9781580121736
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Frumkes on Divorce Taxation

Complicated rules can slow down your progress as you work your way through the taxation pitfalls and opportunities that abound in divorces.

Now there's help. Frumkes on Divorce Taxation quickly guides you through trouble spots and alerts you to potential tax savings in property distribution, support, and more. It offers on-target explanations, examples, specimen clauses, forms, checklists, tables, and other practical planning tools—all designed to reduce the work in divorce tax planning.

Melvyn B. Frumkes' problem-solving book is loaded with how-to gems like these:

•   Structure make-up alimony payments to side-step income recapture
•   Transfer an IRA tax-free
•   Avoid non-deductible child support treatment
•   Qualify alimony as taxable and deductible
•   Bypass tax on interest payments
•   Enforce the record requirements of property transfers
•   Shift the dependency exemption and the child tax credit to the non-custodial parent
•   Deduct a portion of the attorney's fees

Table of Contents


Preliminary Issues
Property Aspects: Distribution of Assets and Liabilities
Alimony/Separate Maintenance Payments
Pendente Lite (Temporary) Support
Child-Related Exemptions, Credits and Deductions
[Reserved]
Deductibility of Attorneys' Fees
The Kiddie Tax
Tax Returns: Joint,Married Filing Separately, Head of Household
Assignment of Income Doctrine, Applicability in Divorce
Innocent Spouse Relief (and Separation of Liability and Equitable Relief)
Tax Problems of "Live-in" Relationships
Qualified Retirement Benefits
Municipal Pensions
Individual Retirement Accounts, Tax Implications