A client received $120,000 spousal support in 2018 before the TCJA and her spouse deducted this amount from his MFS return. In 2019 a judge ordered her to repay $60,000 of the spousal support. Rather than repay it, the paying spouse simply deducted the $60,000 from spousal support payments he was supposed to make in 2019.
The divorce agreement was amended to take the TCJA into account and spousal support after 2018 is not deducible or reportable. My client wants to amend 2018 MFS returns to reflect the $60,000 reduction in spousal support the judge ordered in 2018. I don't think this is permissible because she did not actually pay her ex back for the overage, instead her ex deducted it from 2019 payments. This is a bad outcome for her since she would not have had to report spousal support under the modified agreement in 2019 anyway.
Does anyone know if my analysis is correct?