Federal law changed the tax treatment of alimony for agreements executed after December 31, 2018. Payments under those newer agreements are generally not deductible by the payor and not taxable to the recipient. Colorado’s statute accounts for this by adjusting how maintenance is calculated when payments are non-deductible and non-taxable. Courts may consider tax impacts among the fairness factors. The advisory formula sections specify multipliers and clarify when tax status affects the calculation. The IRS and Colorado statute provide the controlling guidance. If you’re navigating the complexities of spousal maintenance, contact us for guidance grounded in decades of family law expertise.