Beginning in 2019, divorce decrees signed or modified after 12/31/2018 that require alimony payments/ spousal support are no longer reported on the tax return.
If you paid alimony for a divorce that was made official after the 12/31/2018 date, you cannot deduct the alimony payments on the tax return. The recipient of any alimony payments made for divorces finalized after the 12/31/2018 date are also not to be reported as income on the tax return.
If the divorce decree was made official before the 12/31/2018 date, the old reporting rules remain in effect. The rules before 2019 indicate the recipient of alimony was to report the income on the tax return and the payer could take a deduction for alimony payments made.
No changes were made for child support. Child support payments are not deductible on your tax return.