![]() Such amounts also won't be includible in the income of the recipient. Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won't be deductible by the payer. 505, Tax Withholding and Estimated Tax.ĭivorce or separation instruments after 2018. For more information on withholding and when you must furnish a new Form W-4, see Pub. If you have been claiming a personal allowance for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee’s Withholding Certificate, within 10 days after the divorce or separation. The Form W-4 no longer uses personal allowances to calculate your income tax withholding.
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