Whether alimony payments are tax deductible depends entirely on when your divorce or separation agreement was finalized.
For broader context on the financial costs of divorce, including attorney and court fees, our guide on the average divorce cost provides useful benchmarks.
Under the Tax Cuts and Jobs Act of 2017 (TCJA), alimony tax rules changed fundamentally.
For divorce agreements executed after December 31, 2018, alimony is no longer deductible by the payer and is no longer taxable income for the recipient.
For agreements finalized before January 1, 2019, the old rules still apply: alimony is deductible by the payer and taxable to the recipient, provided certain IRS requirements are met.
Note that child support tax deductible rules are entirely separate — child support has never been deductible and was not changed by the TCJA.
Alimony Tax Rules: Pre-2019 vs. Post-2018 Agreements
The Tax Cuts and Jobs Act (TCJA, P.L. 115-97) fundamentally changed how alimony is taxed.
For divorce or separation agreements executed after December 31, 2018: the payer cannot deduct alimony payments, and the recipient does not include them in gross income.
For agreements before January 1, 2019: the payer may deduct alimony as an above-the-line deduction, and the recipient must include it in taxable income.
This distinction has significant financial consequences — payers under pre-2019 agreements effectively share a portion of alimony costs with the federal government through the deduction.
Divorcing couples should understand the average divorce cost and the full tax implications of any settlement structure before finalizing an agreement.
Qualifying as Alimony Under Pre-2019 Rules
For pre-2019 agreements, alimony must meet IRS requirements under IRC Section 71 to be deductible: payments must be in cash (or check/money order), made under a divorce or separation instrument, the parties cannot be members of the same household when payment is made, there is no liability to pay after the recipient's death, and the payments cannot be designated as not alimony. Child support is never deductible and never taxable to the recipient — it must be clearly distinguished from alimony in the divorce agreement to avoid IRS reclassification issues.
Engaging a divorce lawyer to properly structure spousal support payments can prevent costly tax errors.
Modification of Pre-2019 Agreements
If you modify a pre-2019 divorce agreement after December 31, 2018, the new TCJA rules apply to the modified agreement only if the modification specifically states that TCJA treatment applies.
Otherwise, the pre-2019 rules continue.
Be cautious about agreement modifications and their tax implications.
Involving a tax advisor in any agreement modification is strongly recommended, as the difference in tax treatment can have substantial long-term financial consequences for both parties.
State Tax Treatment
State tax treatment of alimony varies and may differ from federal rules. Some states that conform to the federal TCJA changes will follow the post-2018 no-deduction rules. Others may still allow deductibility under state law.
Confirm the rules in your state with a tax professional.
High-cost states with their own tax codes — such as those with the cost of living in California or the cost of living in New York — may have different alimony tax treatment that affects after-tax support amounts.
Recipients who suddenly gain or lose taxable alimony income should revisit their emergency fund size to ensure their financial cushion reflects their new cash-flow reality.
Frequently Asked Questions
Can I deduct alimony payments in 2026?
Only if your divorce agreement was finalized before January 1, 2019. For agreements executed on or after January 1, 2019, alimony is not deductible under federal law per the TCJA. This is one of the most important tax distinctions between divorce agreements signed before and after 2019.
Does the recipient have to pay taxes on alimony in 2026?
For post-2018 agreements, no. The recipient does not include alimony in taxable income. For pre-2019 agreements, yes — the recipient includes alimony as ordinary income.
Recipients under pre-2019 agreements may want to explore above-the-line deductions like the student loan interest deduction to offset the taxable alimony they receive.
Is child support tax deductible?
No. Child support is never deductible by the payer and never taxable to the recipient under federal law, regardless of when the agreement was executed, per IRS Publication 504. This rule was not changed by the TCJA and has been consistent under federal tax law for decades.
What happens if I modify a pre-2019 divorce agreement?
If you modify a pre-2019 agreement after December 31, 2018, and the modification specifically states that TCJA rules apply, then the new no-deduction treatment applies. Otherwise, old rules continue for the modified agreement.
Where do I claim alimony deductions on my tax return?
For qualifying pre-2019 agreements, alimony deductions are reported on Schedule 1 (Form 1040), line 19a (Alimony paid). You must provide the recipient's Social Security Number. See IRS Publication 504 for details.
Recipients report alimony received on Schedule 1 as ordinary income. For a broader picture of deductions that reduce AGI without itemizing, compare with the student loan interest deduction and the self-employed health insurance deduction.
Sources & References
- IRS Publication 504 — Divorced or Separated Individuals — https://www.irs.gov/publications/p504
- IRS — Alimony, Divorce, Separation, and Taxes FAQ — https://www.irs.gov/faqs/interest-dividends-other-types-of-income/alimony-child-support-court-awards-damages
- Tax Cuts and Jobs Act — P.L. 115-97, Section 11051 — https://www.congress.gov/bill/115th-congress/house-bill/1
Last updated: April 27, 2026