If your divorce is finalized or you modify your alimony agreement on or after Jan. 1, 2019, you can no longer deduct alimony payments from your taxable income. Likewise, if you are the one receiving alimony, you no longer report it as part of your taxable income.
If your divorce was finalized in 2018 or prior, you still must report alimony received and can deduct alimony paid.