Spousal support order not enforceable?

[TNT]

This question does not apply to my 2017 taxes, but will come into play in 2018.

My divorce order was modified last summer. During negotiations, my attorney suggested that I accept an agreement in which I receive an amount less than the guideline spousal support figure, in exchange for spousal support becoming non-taxable to me in June 2018, and the amount not being non-modifiable for 5 years, for any reason.

The order reads:

"On June 1, 2018, after the minor child emancipates, Husband shall no longer pay child support to Wife and shall only pay long term spousal support as set forth in the support calculation attached as Exhibit B and that spousal support amount shall be non-taxable to Wife."

Since then, I have talked to my tax preparer. She believes that the IRS does not care about the wording of the order, and will consider spousal support payments taxable to me regardless of the family court's ruling. She says that if my XH continues to deduct spousal support payments beyond June 1 (which is very likely), and I don't claim the income, the IRS will note the discrepancy and decide in his favor.

Can anyone with knowledge of this help? Thank you.

[terran]

My understanding is that the new tax law removes the deduction for alimony for the payer and makes the income non-taxable for the payee, but that this change only effects divorce agreements entered into after to December 31, 2018 (so starting 2019). So basically your divorce agreement should be valid as written because it was already in effect before that, and even if it wasn't the new tax law enforces the same tax treatment as your divorce agreement.

Or is your tax preparer saying you'll get audited if you stop claiming the income and your ex continues to claim the deduction in violation of the divorce agreement? In that case I would say, who cares? If you're audited you'll just need to show that the divorce agreement says your husband was supposed to stop deducting and the income would be non-taxable to you. It might then trigger an audit for your ex, but that should be all that's required of you. No reason to pay more in tax than you're legally required to.