Schedule 1, Line 19 - Alimony Paid
CA process: CA does not conform with the federal change that for divorces finalized after December 31, 2018, as well as separations signed after that date, alimony that is paid will no longer be treated as a reduction in income on the federal return.
Because CA still treats all alimony paid as reduction in income, all alimony paid must be entered in TaxSlayer, regardless of the date of the divorce decree or subsequent amendments.
- Refer to page E-14 of Pub 4012 for rules.
- Alimony does NOT include child or family support, which are NOT deductible.
- Go to the Alimony Paid page [Deductions > Adjustments > ....]
- The SSN of the person receiving alimony is required because that person must report the payments as income.
- If no SSN is available, use 111-00-1111.
- If the alimony paid is a reduction in income on the federal return, paper file the federal return. Also include a statement with the paper-filed return as to why no SSN was available. (The statement doesn’t have to be in TaxSlayer, but you can record it on a Preparer Note page [Miscellaneous Forms > Explanations > ...], if you want.)
- Note for CA state returnsut: In this situation, the CA return also must be paper-filed.
- If the alimony agreement was revised after 2018, and the revised agreement says that alimony paid will no longer be treated as a deduction (nor as income to the recipient), do not enter the date of the original agreement. Instead, enter the revised date. so that TaxSlayer eliminates the alimony paid from the federal return.
- Note for CA state returns: If the alimony paid does not reduce taxable income on the federal return, TaxSlayer will automatically post the alimony amount as an adjustment (decrease of income) on CA Schedule CA Part I, Section C line 19a.
- Note for CA state returns: The last name, not the full name, of the person being paid alimony must be entered in the State Section [Basic Information > Additional Personal Information].
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