IRS: 26 USC Sec. 71 Alimony Recapture Calculator

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Legal Practice Tools: Massachusetts Family Law

Legal Practice Tools is a mobile application designed to provide legal resources on the go.

Attorney David M. Bilodeau is the creator of Legal Practice Tools and its mobile applications. Mr. Bilodeau is an Associate at Goldstein & Bilodeau, PC., where his practice focuses on all aspects of family law. Mr. Bilodeau has a BS in Physics and prior to becoming an attorney, he worked in the private sector for several years as a research scientist.

As a practicing attorney, Mr. Bilodeau realized that there is a critical need to have access to important legal resource while in court or from any other place besides the desk. It was that need that led to the creation of Legal Practice Tools.

The application is meant to give a practitioners everything all the resources they need to get work done on the go. It is also an excellent tool for anyone who wants to learn about a particular area of the law.

To order the Massachusetts Family Law app, click here

Pursuant to the Internal Revenue Code, if your alimony payments decrease or end during the first 3 calendar years after your divorce, you may be subject to the recapture rule. If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Your spouse can deduct in the third year part of the alimony payments he or she previously included in income.

You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year.

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