Lexis Nexis Divorce Taxation
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REVISION 21 HIGHLIGHTS
This 21st edition of Divorce Taxation updates the governing law and offers practical and strategic advice for handling the complicated tax issues that may arise in a divorce. The highlights include coverage of:
Property Transfers & Distribution of Assets and Liabilities:
- Practical tips for dividing interest-bearing securities (bonds) in a divorce
- Virtual currency: how losses are reported; full disclosure of assets during equitable dissolution proceedings; valuation and tracing of NFT’s and cryptocurrency
- Gig economy tax reporting
- State income tax issues when divorcing spouses live and work in different states
Tax Aspects of Valuation and Net Income
- Determining and valuing reasonable compensation
- Deciphering individual income tax and business tax returns
- Employee retention credits and marital settlement agreements
Kiddie Tax
- Responsibility for filing
- Sample language to include in a marital settlement agreement to cover payment of the tax on the child’s unearned income; increasing child support or alimony for this purpose; and the cost of preparing the child’s return
Tax Filing Status
• Impact of separation agreement on filing status
• Advantages of filing jointly, specifically re: income thresholds for IRA contributions
• Practical considerations re filing status for older couples dealing with medical expenses
Relief From Joint and Several Liability (Innocent Spouse Relief):
- Not available for payroll tax non-payment penalties (i.e., trust fund penalties)
Retirement Benefits and Accounts: Impact of SECURE Act 2.0.
Interest, Penalties, Tax Crimes & Offshore Accounts
- Estimated tax payments: penalties for failure to pay; divorced spouses cannot pay jointly
- FBAR penalties: what is a violation; when does violation occur (per form or account)?
Updates to the Appendix of tax forms
AND MORE!
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