Did you receive spousal support (alimony) during the tax year?

The tax treatment of alimony depends on when your divorce or separation agreement was finalized or modified:

✅ Divorce Finalized Before January 1, 2019

• Alimony received is taxable income and must be reported on your federal return.
  • Report alimony received in:
    • Federal Section → Income (Select my forms)→ Alimony Received
• Alimony paid is deductible by the payer.
  • Report alimony paid in:
    • Federal Section → Deductions (Select my forms)→ Adjustments to Income→ Alimony Paid

🚫 Divorce Finalized or Modified on or After January 1, 2019

• Alimony received is not taxable.
• Alimony paid is not deductible.
• These rules apply even if the agreement was originally finalized before 2019 but was modified after 2018 and the modification explicitly states that the new tax law applies. 

Quick Summary: