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Effective January 1, 2022, Massachusetts Income Tax Rules comply with the Federal Internal Revenue Code (“IRC”) amended as of January 1, 2022. This means that as of January 1, 2022, Massachusetts conforms with the current federal tax regulations relating to alimony payments. The full release can be found here.

As a reminder under the TCJA and current IRC, effective for any divorce or separation instrument executed after December 31, 2018 alimony payments will no longer be deductible by the payor and alimony will be non-taxable to a recipient. However, modifications to divorce instruments executed prior to December 31, 2018, may remain deductible and includible.

Interesting fact: In general, a Massachusetts taxable gross income is defined under the Federal Internal Revenue Code as amended as of a specific date and in effect for the taxable year. Prior to this year and adopting the Internal Revenue Code amended January 1, 2022, The Massachusetts personal income tax previously followed the Internal Revenue Code as amended on January 1, 2005. This is why in the past in Massachusetts alimony remained deductible to payors and includable to recipients.