#divorce
Tax planning for divorce — QDROs, alimony, Section 1041 property transfers, Section 121 home sale exclusion, and filing-status rules for divorcing spouses
Формулярът за бенефициер бие завещанието ви. Одитирайте всеки 401(k), IRA, животозастрахователен полица, POD и TOD акаунт за липсващи contingent бенефициери, бивши съпрузи и непълнолетни.
Известие CP87A от IRS означава, че две данъчни декларации заявили едно и също лице с един и същи социален осигурителен номер. Не е одит и не е смета — ако имаете право на претензията, IRS казва, че не трябва да правите нищо. Той наръчник покрива пет теста за квалифицируемо дете, стълбата за нарушаване на равенство, защо разводната заповед губи пред броя на нощувки без подписан Формуляр 8332, поправката с IP PIN за 2025 г. при отказ на електронна подача и кога да коригирате с Формуляр 1040-X.
Divorce mediators should book retainers as a liability until sessions are billed, claim the home-office deduction on genuinely low overhead, and track referral relationships with attorneys and therapists as a real marketing channel.
Business valuation in divorce hinges on separating enterprise goodwill from personal goodwill and active from passive appreciation, using ASA/ABV/CVA-credentialed methods like income, market, and asset approaches.
Section 1041 lets spouses transfer property tax-free during and after divorce, but carryover basis, the six-year window, QDROs, ISO conversions, and post-TCJA alimony rules quietly reshape every settlement. A working guide to what must be fixed before the decree is signed.
Form 8857 lets a spouse seek relief from joint tax liability under IRC Section 6015. This guide walks through the two-year deadline, the three relief categories—traditional, separation, and equitable—and how divorced, separated, or abused taxpayers build a record that survives IRS and Tax Court review.
Innocent spouse relief under IRC Section 6015 lets divorced or separated taxpayers escape joint liability for a spouse's tax misconduct via Form 8857. This guide covers the three types of relief—traditional, separation of liability, and equitable—plus deadlines, evidence requirements, and the common reasons the IRS denies claims.
A practitioner's guide to the tax mechanics of divorce — how a QDRO splits a 401(k) penalty-free, why alimony in agreements executed after 2018 is no longer deductible, how Section 1041 carryover basis can turn a 50/50 settlement into an unequal one, and how the Section 121 home-sale exclusion survives when one spouse moves out.
