Beginning in the 2019 tax year, alimony payments are not includable in the income of the receiving spouse, if made under a divorce or separation agreement executed after Dec. 31, 2018.
This also applies to a divorce or separation agreement executed on or before Dec. 31, 2018, and modified after December 31, 2018, as long as the modification:
- changes the terms of the alimony or separate maintenance payments; and
- states that the alimony or separate maintenance payments are not deductible by the payer spouse or includable in the income of the receiving spouse.
Before the 2019 tax year, recipients of alimony payments are required to include this as income on their income tax return.
Because no taxes are withheld from alimony payments, you may also need to make estimated tax payments or increase the amount withheld from your paycheck.
Program Entry: To report alimony you received in your account, from the Your Account screen, select:
- Federal Section
- Alimony Received
For additional information about alimony, please refer to IRS Publication 504.