Alimony orders made after December 31, 2018 - New orders for alimony (after December 31, 2018) are not deductible on the tax return.
- Deductions for alimony orders executed after December 31, 2018 have been eliminated.
- Recipients of alimony are no longer required to report the income on the tax return.
Payments for alimony orders made prior to January 1, 2019 can be claimed as an adjustment to income on your current year return. Recipients of alimony payments are required to report the payments as income on the return for the year in which the payments were received.
EXCEPTION: If the separation or divorce agreement was executed before 2019 but was modified after 2019, the modified agreement will be subject to the new tax laws unless the modification expressly states otherwise.
If you have an existing alimony order before January 1,2019 and made payments during the tax year, you can deduct these payments on your return by going to:
- Federal Section
- Deductions
- Adjustments
- Alimony Paid
If you have an existing alimony order before January 1,2019 and received payments during the tax year, report this income by going to:
- Federal Section
- Income
- Alimony Received
For more information, please click here.
