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The Number on Paper Isn't the Number You'll Live With

Spousal maintenance looks straightforward until you account for taxes. The Tax Cuts and Jobs Act changed the federal tax treatment of alimony for agreements signed after December 31, 2018 — and that change affects every dollar on the table. I run the after-tax analysis so you and your attorney know what a proposed maintenance figure actually costs, and what it's actually worth.

What the 2019 Tax Law Change Means for Your Maintenance Agreement

Before 2019, the federal tax rules on alimony followed a simple structure: the payor deducted maintenance payments, and the recipient reported them as income. That changed with the Tax Cuts and Jobs Act. For divorce agreements signed after December 31, 2018, alimony is no longer deductible for the payor under federal law — and no longer includable as income for the recipient. That shift fundamentally changes the economics of any proposed maintenance figure.

 

New York adds another layer. For agreements signed before 2019, New York State still follows the old treatment at the state level, which means payors in that situation face a mismatch between their federal and state tax positions. If your agreement straddles that line, or if you're negotiating a new one, the tax picture is more complicated than most attorneys are equipped to explain — and most don't try. That's where I come in.

 

The TCJA alimony tax change is still not universally understood, even years after it took effect. I've seen proposed settlements that don't account for it at all. Getting this wrong doesn't just affect one year's return — it affects every year the obligation runs.

What My Spousal Support Analysis Actually Covers

My spousal maintenance tax analysis is built around one question: what does this agreement actually cost each party after taxes? That requires running real numbers at real income levels — not rules of thumb.

 

Here's what I calculate:

 

  • After-tax cost of the proposed maintenance amount to the payor, given their income, filing status, and applicable federal and state tax rates
  • After-tax value retained by the recipient, accounting for their post-divorce income and filing status
  • Impact of the divorce itself on both parties' tax situations — filing status changes, loss of deductions, and shifts in effective tax rates that take effect the day the divorce is final
  • Cash flow projections showing what post-divorce finances look like month to month, not just on paper
  • Scenario comparisons when attorneys are negotiating between multiple proposed figures

 

A $5,000-per-month maintenance figure looks different at the 32% federal bracket than it does at 22%. I run it at your actual numbers.

Why Attorneys Refer Clients to Me for Maintenance Analysis

Family law attorneys in New York are skilled negotiators and advocates. Tax analysis isn't their job — and most will tell you that directly. The gap between what an attorney can advise on and what a divorcing client actually needs to know about their tax exposure is real, and it shows up most clearly in maintenance negotiations.

 

I work alongside your attorney, not around them. I prepare analyses that translate proposed maintenance figures into after-tax outcomes both sides can evaluate clearly. That gives attorneys concrete numbers to work with at the table rather than estimates. It also gives clients a basis for deciding whether a proposed figure is actually sustainable once their tax situation changes post-divorce.

 

If your case involves disputed maintenance figures or requires financial testimony, I'm also available as an expert witness on spousal support and maintenance matters. My work on the divorce financial analysis side of this practice is built for exactly that kind of scrutiny.

Who This Analysis Is For

I work with both payors and recipients, and with the attorneys representing either side. The analysis is useful at any point in the process — early in negotiations when figures are still being proposed, during mediation when both parties need a shared factual basis, or before signing when a client wants to confirm the number they're agreeing to is one they can sustain.

 

This service is most valuable when:

 

  • A significant income difference exists between spouses, making the tax rate gap material
  • The proposed maintenance amount is large enough that the after-tax difference runs to thousands of dollars annually
  • The agreement will be signed under post-2018 rules and the attorney hasn't addressed the TCJA change explicitly
  • The divorce involves New York State filings and a pre-2019 agreement is being modified or referenced
  • The case may involve contested maintenance and expert testimony could be required

 

I serve divorcing individuals and their attorneys across Long Island and New York City, and I work remotely with clients throughout the country for maintenance analysis that isn't tied to New York-specific filings.

You Shouldn't Agree to a Number You Haven't Stress-Tested

Maintenance agreements run for years. The tax situation you're in today — your filing status, your income, your deductions — changes the day the divorce is final. What looks manageable on a joint return can look very different as a single filer. I model those changes so you're not discovering the gap after you've already signed.

 

This isn't about finding a way out of a fair agreement. It's about making sure the agreement you reach is actually based on what each party will net, not what the gross number suggests. Tax-adjusted numbers change negotiations. They also prevent the kind of regret that comes from agreeing to something that looked reasonable in the attorney's office and felt wrong the first time you filed a return on your own.

frequently asked questions

Helpful answers for people preparing for what’s next.

  • Does the 2019 tax law change apply to all spousal maintenance agreements in New York?

    The federal change applies to any divorce or separation agreement signed after December 31, 2018. If your agreement was signed before that date, the old federal rules — deductible for the payor, includable for the recipient — still apply unless the agreement is later modified and the modification explicitly adopts the new rules. New York State follows a separate treatment for pre-2019 agreements, which can create a mismatch between your federal and state returns. If you're unsure which rules apply to your situation, that's exactly the kind of question I can answer.

  • What does "after-tax maintenance analysis" mean in practice?

    It means I calculate what a proposed maintenance figure actually costs the payor and what the recipient actually keeps, after applying federal and state income taxes at each party's projected rates. A gross figure agreed to in negotiation rarely equals the net figure either party lives with. My analysis converts the proposed number into real cash flow terms so both sides understand what they're agreeing to before they sign.

  • Can you work with my attorney directly?

    Yes. I work alongside family law attorneys regularly and can provide analysis formatted for use in negotiations, mediation, or court proceedings. If the case requires it, I'm also available as an expert witness on spousal support and maintenance matters. Your attorney and I don't need to be in the same room — most of my work is handled remotely via phone or video, and I can deliver written reports your attorney can use directly.

  • Does it matter that New York still treats pre-2019 maintenance differently at the state level?

    It matters a great deal if your agreement predates 2019 or if you're modifying one that does. Under New York State law, maintenance paid under a pre-2019 agreement may still be deductible at the state level even though the federal deduction is gone. That creates a situation where the payor's federal and state tax treatments differ — which affects how I model the after-tax cost and how both parties should think about any proposed modification. This is a genuinely New York-specific complexity, and it's one I account for in my analysis.

  • I'm the recipient, not the payor. Is this analysis useful for me too?

    Yes. Understanding what you'll actually retain from a proposed maintenance figure — after accounting for your post-divorce filing status, income, and applicable tax rates — is just as important as understanding what the payor will pay. Post-divorce finances look different than married finances for both parties, and I model both sides. If you're the recipient and you want to know whether a proposed figure will actually support the budget you're planning around, that's a question my analysis is built to answer.