It offers straightforward presentation to foster practical understanding of the tax considerations, and has been updated to reflect changes implemented by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Divorce and Taxes follows a logical approach to the subject by covering the topics in the order they are typically approached in actual practice.

The first section includes a helpful selection of checklists used to collect financial information of both spouses. Alimony and other support payments are explained in detail since this area can be easily mishandled. In the context of support payments, areas such as divorce decrees and support orders are thoroughly discussed.