Still gripped in the heart of winter, a new and more daunting season began with the passing of the New Year — the dreaded Tax Season.

As if filing taxes were not complex enough to begin with, divorce can severely complicate matters leading to many important questions. Here is a list of answers to some of the most common questions regarding taxes and divorce.

Question 1: Are my child support payments deductible?

This is one of the most common questions around his time of year, and the simple answer is no.

According to the IRS, “Child support payments are neither deductible by the payer nor taxable income to the payee.”

However, some extra child expenses that have been paid may be eligible for deduction.

Qualifying childcare or healthcare payments, college tuition and school expenses are several possible deductions that can be claimed on your return.

Question 2: Can I claim my children as dependents?

Tax law states that the custodial parent, or whomever the child lives with for more than half of the year, is able to claim children for an exemption. This clause may sound pretty straight forward, but it can get a little tricky in certain situations.

If custody is equally shared, the parent paying child support has the right to claim the child as a dependent. If child support isn’t being paid by either party, the parent with the higher income is eligible to claim the child.

Additionally, a noncustodial parent can claim an exemption if the custodial parent signs Release Form 8332, and the noncustodial parent attaches the form to their return.

Question 3: What is my filing status?

Filing status is determined by whether or not you are married at the end of the calendar year. If by Dec. 31 your divorce is still being processed, you are considered married for the calendar year. This leaves the option available to file with the status “married, filing jointly.”

If your divorce was completed by Dec. 31, your filing status will either be “single” or “head of household.”

It is advantageous to see if you meet the qualifications for head of household, because benefits generally include a lower tax rate than single and you also receive a higher standard deduction.

Question 4: Can I deduct divorce attorney fees on my taxes?

You most likely cannot deduct attorney fees; however, if you itemize your deductions and the total exceeds 2 percent of your adjusted gross income, there are three types of fees you can claim:

1. Fees you paid for tax planning;
2. Fees you paid to obtain taxable income; and
3. Fees you paid for securing interest in a qualified retirement plan.

If you itemize your deductions, this is worth checking with your accountant to see if you qualify for any extra savings.

Question 5: Can I deduct alimony or property settlement payments?

Alimony can be deducted but property payments cannot.

Since property settlements and child support are not considered taxable income to the receiver, they cannot be claimed for deductions by the person paying. This means you cannot claim payments made to pay off your ex’s share of the equity in your home.

This is one of the major benefits of paying alimony over child support or property payments.

Payments to your ex can be deducted so long as they are made in accordance to a written agreement, you are not a member of the same household, the payments are not child support and they cease upon your ex’s death.

Note: This information is general in nature and should not be construed as tax advice. You should work with your attorney or tax professional to determine the tax advantages that will work best for your situation.