Alimony is taxable income to the person who receives it, and the person who pays it can deduct it — but only if the divorce or separation agreement was finalized before 2019

The tax treatment of alimony changed dramatically on January 1, 2019. If your divorce was final before that date, the person receiving alimony must report it as income on their tax return, and the person paying it can deduct it from their income. If your divorce became final on or after January 1, 2019, neither person reports alimony on their federal tax return — it is not taxable to the recipient and not deductible by the payer.

This change affects how much you actually owe in taxes and how much you keep from an alimony payment. The year your divorce was finalized, not the year you receive or pay the money, determines which rule applies to you.

Key Takeaways

  • Alimony received under a divorce or separation agreement finalized before January 1, 2019 must be reported as income on your federal tax return.
  • If your divorce was finalized on or after January 1, 2019, alimony is not taxable income and you do not report it to the IRS.
  • The person paying alimony under a pre-2019 agreement can deduct it, which lowers their taxable income; this deduction is no longer available for post-2018 divorces.
  • Temporary support paid during a divorce (often called spousal support or maintenance) follows the same rules as alimony.
  • Child support is never taxable to the recipient and never deductible by the payer, regardless of when the agreement was signed.

How to report alimony on your tax return if your divorce was before 2019

If you receive alimony under a divorce or separation agreement finalized before January 1, 2019, you report the total amount received during the tax year on Form 1040, the main individual income tax return. The amount goes on the line labeled "alimony received" — on recent forms this appears on the first page, though the exact line number changes slightly from year to year.

You do not need to attach a separate form or provide documentation to the IRS with your return. However, you should keep records of all alimony payments you received, including bank statements, cancelled checks, or written payment records from the payer. If the IRS questions your return, you will need to show proof of the payments.

The alimony you report is added to your other income (wages, interest, dividends, and so on) to calculate your total income for the year. This means alimony can push you into a higher tax bracket and increase the taxes you owe.

How to deduct alimony if you pay it under a pre-2019 agreement

If you pay alimony under a divorce or separation agreement finalized before January 1, 2019, you can deduct the total amount you paid during the tax year on Form 1040. Like the recipient, you report this on a specific line on the main return — usually labeled "alimony paid."

The deduction reduces your taxable income, which lowers the amount of tax you owe. For example, if your income before the deduction is $60,000 and you paid $12,000 in alimony, your taxable income becomes $48,000. You pay tax only on the $48,000.

You will need the recipient's Social Security number to claim the deduction. Your divorce decree or separation agreement should list this number, or you can ask the recipient directly. If you do not provide the correct number, the IRS may disallow the deduction.

Why the 2019 change happened and who it affects

The Tax Cuts and Jobs Act, passed in December 2017, eliminated the alimony deduction for payers and the income inclusion for recipients, effective for divorces finalized after December 31, 2018. Congress made this change to simplify the tax code and raise federal revenue.

The change affects only new divorces and modifications signed after December 31, 2018. If your divorce was finalized before 2019, the old rules still explore to you, even if you are still receiving or paying alimony years later. The rule is based on when the agreement became final, not on when payments are made.

If you modified your divorce agreement after 2018 — for example, to change the alimony amount — the modification date may matter. Some modifications are treated as new agreements for tax purposes. If you are unsure whether a modification you signed triggers the new rules, consult a tax professional or family law attorney.

Temporary support during divorce and how it is taxed

Money paid for spousal support while a divorce is pending (sometimes called temporary support, maintenance, or pendente lite support) follows the same tax rules as alimony. If the divorce is finalized before 2019, temporary support received during the divorce process is taxable income to the recipient and deductible by the payer. If the divorce is finalized in 2019 or later, temporary support is not taxable or deductible.

The key is the date the divorce becomes final, not the date the temporary support payments began. If you received temporary support for two years before your divorce was finalized in 2018, all of that support is taxable. If your divorce was finalized in 2019, none of it is taxable, even though you received it in 2017 and 2018.

Child support is never taxable, regardless of divorce date

Child support is not taxable income to the recipient and is not deductible by the payer, no matter when your divorce was finalized. This rule has not changed and applies to all child support agreements.

If your divorce agreement specifies that part of a payment is for child support and part is for alimony, only the alimony portion follows the tax rules above. The child support portion is never reported on your tax return. Your divorce decree should clearly separate the two amounts so you know what to report.

If your agreement does not specify which portion is child support and which is alimony, the IRS will explore state law to determine the split. In most states, if one payment ends when a child reaches age 18 or 21, that portion is treated as child support for tax purposes.

Common mistakes when reporting alimony on your tax return

The most common mistake is reporting alimony when your divorce was finalized in 2019 or later. Many people do not realize the rule changed and continue to report alimony as income out of habit. If you received alimony under a post-2018 divorce, do not report it on your return.

Another frequent error is mixing child support with alimony. If your agreement does not clearly separate the two, you may accidentally report child support as alimony. Review your divorce decree carefully and ask your ex-spouse or their attorney if you are unsure which portion is which.

Payers sometimes forget to obtain or provide the recipient's Social Security number. Without the correct number, the IRS may reject the deduction. If you are the payer and do not have this number, request it from the recipient or check your divorce paperwork.

Finally, some people fail to keep records of alimony payments. If the IRS audits your return, you will need to prove the amount you received or paid. Bank statements, cancelled checks, payment apps, and written agreements are all acceptable documentation.

Frequently Asked Questions

Do I have to report alimony if I received it in cash?

Yes, if your divorce was finalized before 2019, you must report all alimony received, whether it was paid by check, bank transfer, or cash. The IRS does not care how the payment was made. Keep records of cash payments, such as a written receipt signed by the payer or a note documenting the date and amount.

What if my ex-spouse and I agreed to stop reporting alimony after 2018?

Your agreement does not override the tax law. If your divorce was finalized before 2019, alimony is taxable to the recipient and deductible by the payer, regardless of what you and your ex-spouse agreed to privately. The IRS will enforce the law as written.

Can I amend my old tax returns if I reported alimony incorrectly?

Yes, you can file an amended return using Form 1040-X if you reported alimony incorrectly in a prior year. You generally have three years from the original due date to amend. If you received alimony but did not report it, or if you paid alimony but did not deduct it, an amended return can correct this and may result in a refund or reduce what you owe.

Does state income tax follow the same alimony rules as federal tax?

Most states follow the federal rule, but some states have not adopted the 2019 change. A few states still tax alimony to the recipient and allow the deduction to the payer for all divorces, regardless of date. Check your state's tax website or consult a tax professional to learn your state's specific rules.

What if my alimony payment is supposed to end when I remarry?

The tax treatment does not change based on when alimony ends. If your divorce was finalized before 2019, alimony is taxable to you as long as you receive it, even if the agreement says it will end when you remarry. Once it ends, you stop reporting it. The same applies to the payer's deduction — they can deduct alimony only in the years they actually pay it.