Origin: Due to Massachusetts' conformity with Internal Revenue Code (IRC) § 61, Massachusetts excludes from gross income alimony payments made pursuant to any divorce or separation instrument executed after December 31, 2018, and (ii) to any divorce or separation instrument executed before 2019 but modified after 2018 to expressly provide that alimony or separate maintenance payments are not deductible by the payer or includible in the gross income of the recipient.
Origin: IRC §§ 61(a)(8) and 62(a)(10)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.043
Exclusion of Alimony Payments Made
Due to Massachusetts' conformity with Internal Revenue Code (IRC) § 61, Massachusetts excludes from gross income alimony payments made pursuant to any divorce or separation instrument executed after December 31, 2018, and (ii) to any divorce or separation instrument executed before 2019 but modified after 2018 to expressly provide that alimony or separate maintenance payments are not deductible by the payer or includible in the gross income of the recipient.
IRC §§ <a href="https://www.law.cornell.edu/uscode/text/26/61" target="_blank">61(a)(8)</a> and <a href="https://www.law.cornell.edu/uscode/text/26/62" target="_blank">62(a)(10)</a>
8.2
7.9
7.6
7.3
7.0
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