A divorce completed in 2019 has different tax consequences than one completed in 2018. This is a result of the Tax Cuts and Jobs Act of 2017 which included some changes that affect divorcing couples making 2018 the last year when alimony is deductible to the paying spouse and taxable to the receiving spouse. This could affect the negotiation of the level of alimony. Additional factors to consider are described in this article.
