Whether alimony is deductible depends on when your divorce or separation agreement became final.
Alimony Agreements Finalized After December 31, 2018
If your divorce decree or separation agreement became official after December 31, 2018:
- You cannot deduct alimony or spousal support payments on your tax return.
- The recipient does not report alimony as income.
- No alimony-related entry is required on either federal tax return.
Alimony Agreements Finalized Before 2019
Different rules apply if your divorce or separation agreement became final on or before December 31, 2018, and has not been modified to adopt the newer tax treatment.
Under these older rules:
- The person paying alimony may be able to deduct qualifying alimony payments.
- The person receiving alimony generally must report the payments as taxable income.
- Alimony income is taxable, but it is not considered earned income for tax purposes.
If your agreement has been modified since 2018, review the modification carefully. Some modified agreements may be subject to the newer tax rules.
What About Child Support?
The tax treatment of child support has not changed.
- Child support payments are not deductible by the person making the payments.
- Child support payments are not taxable income to the recipient.