If you received spousal support under a divorce or separation agreement executed before December 31, 2018, the spousal support will be reported on your tax return.
If the divorce or separate agreement was executed after December 31, 2018, the payment is no longer included in your income.
EXCEPTION: If the separation or divorce agreement was executed before December 31, 2018, but was modified after December 31, 2018, the modified agreement will be subject to the new tax laws unless the modification expressly states otherwise.