It has always been the responsibility of the employee to report their tip income to the employer so it could be included on the W-2 form.  However, with the increase of tips being entered on credit and debit cards, the IRS is beginning to match data from electronic tips.…

In the past, alimony payments that met the tax-law definition of alimony could always be deducted by the payer for federal income tax purposes, and the recipient of the payments was obligated to report the payments as taxable income.  This treatment of alimony will continue for any pre2019 divorce agreements. However, for any new divorces in 2019, these payments will no longer be deductible….