Alimony - modification of pre-2018 order

[jasdlm]

Hello, tax friends!  I already have an alimony (maintenance) issue from a pre-12/31/18 divorce decree that was modified in 2019.  The TCJA in Section 11015 says:

(c) EFFECTIVE DATE.—The amendments made by this section shall apply to—

(1) any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2018, and

(2) any divorce or separation instrument (as so defined) executed on or before such date and modified after such date if the modification expressly provides that the amendments made by this section apply to such modification.

This fits with anything I've learned in CLE/CE - re:  the tax deductible aspect only remains if specific reference is made to the same as in (2) above.

Also found this to support the same:  https://www.irs.gov/pub/irs-drop/n-18-37.pdf

However, the language in Topic 452 AND in the clarification to Pub 5307 state the opposite:

Note: You can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018, or (2) executed before 2019 but later modified if the modification expressly states the repeal of the deduction for alimony payments applies to the modification. Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income.

 

Anyone have any thoughts?  Did I miss an amendment/modification/clarification?

 

Thanks so much.

Happy beginning of the season!

[jasdlm]

Ignore me.  I think the CLE 'bits' I've gotten are just incorrect.  I think it is at Topic 452 describes.