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Tax Planning for Marriage and Divorce


Marriage and Taxes

Getting married can bring about various changes in your tax situation. Here are some key considerations:


1. Filing Status

  • Joint vs. Separate: Married couples can choose to file jointly or separately. Filing jointly often results in a lower tax liability due to higher income thresholds for tax brackets and more tax credits and deductions. However, in some situations, such as when one spouse has significant medical expenses or miscellaneous deductions, filing separately might be more beneficial.

2. Tax Brackets

  • Combined Income: When you marry, your combined income could push you into a higher tax bracket. It's essential to review the tax brackets and understand how your combined income will be taxed.

3. Standard Deduction

  • Increased Deduction: Married couples filing jointly enjoy a higher standard deduction compared to single filers. For 2024, the standard deduction for married couples filing jointly is $27,700, while it's $13,850 for single filers.

4. Tax Credits and Deductions

  • Eligibility: Some tax credits and deductions, such as the Earned Income Tax Credit (EITC) and education credits, have different eligibility requirements for married couples. Ensure you understand how your new status affects your eligibility.


Divorce and Taxes

Divorce brings about several tax considerations that require careful planning:


1. Filing Status

  • Year of Divorce: Your marital status on December 31 determines your filing status for the entire year. If your divorce is finalized by December 31, you must file as single or head of household (if you qualify).

2. Alimony and Child Support

  • Alimony: For divorces finalized after December 31, 2018, alimony payments are no longer deductible by the payer nor considered taxable income for the recipient. Child support is neither deductible nor taxable.

3. Property Settlements

  • Tax-Free Transfers: Property transfers between spouses during a divorce are generally tax-free. However, understanding the basis of transferred property is crucial for future tax implications.

4. Retirement Accounts

  • Qualified Domestic Relations Order (QDRO): Dividing retirement accounts requires a QDRO to avoid taxes and penalties. Ensure you work with a qualified professional to execute this order correctly.

5. Dependents

  • Claiming Dependents: Post-divorce, only one parent can claim a child as a dependent. This designation can affect various tax benefits, so it’s essential to clarify this in your divorce agreement.


Tax Planning Strategies

1. Professional Advice

  • Consult a Tax Professional: Whether you're getting married or divorced, consulting a tax professional can provide tailored advice based on your unique situation. They can help you navigate the complexities and optimize your tax outcomes.

2. Review and Adjust Withholding

  • Form W-4: Adjust your withholding allowances on Form W-4 to reflect your new marital status and avoid underpayment or overpayment of taxes throughout the year.

3. Update Beneficiary Designations

  • Retirement Accounts and Insurance: Ensure you update beneficiary designations on retirement accounts, insurance policies, and other financial documents to reflect your new circumstances.

4. Estate Planning

  • Revise Estate Plans: Marriage or divorce can significantly impact your estate planning. Review and update your will, trusts, and other estate planning documents to align with your new situation.

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