Alimony Paid

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For divorces executed after December 31, 2018, the payer can't deduct alimony paid, and the recipient won't need to declare the alimony as taxable income. This also applies to divorces executed before 2019 if they were modified after December 31, 2018 and the modification states that the repeal of the deduction for alimony payments applies to the modification.

For divorces executed on or before December 31, 2018, Alimony payments are deductible if the following requirements are met:

1. The payments are in cash, checks, or money orders.
2. The payment is received by your spouse or former spouse.
3. The payments are required by a divorce or separation instrument.
4. The payments are not for child support.
5. The payments are not part of the property settlement payments related to the divorce.
6. You and your ex-spouse must not be members of the same household and do not file a joint tax return.
7. You are not liable to make any payments for any period after the death of your ex-spouse.

If you owe both child support and alimony, any payments you make are counted toward child support first. Only after child support is fully paid does anything count toward alimony.