Alimony received is taxable income to you; alimony paid is tax-deductible for you

The tax treatment of alimony depends on which side of the payment you are on. If you receive alimony, you report it as income on your federal tax return and pay income tax on it. If you pay alimony, you can deduct those payments from your income, which lowers your taxable income. This rule applies to alimony ordered by a court or written into a divorce agreement.

The rule changed for divorces finalized after December 31, 2018. For those newer divorces, alimony is no longer deductible by the payer and no longer taxable to the recipient. For divorces finalized before that date, the old rule still applies: the payer deducts, the recipient reports as income.

Child support works differently and is never taxable to either party, regardless of when the divorce was finalized. If your divorce order lists separate amounts for alimony and child support, only the alimony portion has tax consequences.

Key Takeaways

  • For divorces finalized before January 1, 2019, alimony received is taxable income and alimony paid is tax-deductible.
  • For divorces finalized on or after January 1, 2019, neither the payer nor the recipient has tax consequences from alimony.
  • Child support is never taxable to the recipient and never deductible by the payer, regardless of divorce date.
  • When reporting alimony on your tax return, use Form 1040 and Schedule 1 if you receive it, or itemize deductions if you pay it.
  • If your divorce order does not clearly separate alimony from child support, the IRS may treat the entire payment as non-taxable child support.

How to report alimony received on your tax return

If you receive alimony and your divorce was finalized before 2019, you report the total amount as income. On Form 1040, you enter alimony in the "Other income" section on Schedule 1, line 8. You must also include the name and Social Security number of the person paying you. The IRS uses this to match your reported income against the payer's deduction claim.

You report alimony even if the payer did not send you a Form 1099 or any tax document. The obligation to report is yours regardless of what paperwork you receive. If you did receive a Form 1099-NEC or similar document from the payer, the amounts should match what you report.

Alimony received is subject to federal income tax, and depending on your state, may also be subject to state income tax. Some states do not tax alimony; others do. Check your state tax authority's website or your state tax form instructions to see whether your state treats alimony as taxable income.

How to deduct alimony paid on your tax return

If you pay alimony and your divorce was finalized before 2019, you can deduct those payments. On Form 1040, you enter the total alimony paid on Schedule 1, line 19. You must also include the name and Social Security number of the person receiving the alimony. The IRS matches this against the recipient's reported income.

The deduction is an "above-the-line" deduction, meaning you can claim it whether you itemize deductions or take the standard deduction. This makes it more valuable than a deduction that only helps if you itemize. You deduct the full amount you paid during the tax year, regardless of whether payments were made on time or in full.

If you paid alimony but did not receive a Form 1099 or other documentation, you still deduct it. Keep your own records of payments — bank statements, cancelled checks, or payment receipts — in case the IRS asks for proof.

What changed for divorces finalized in 2019 and later

The Tax Cuts and Jobs Act, passed in December 2017, eliminated the alimony deduction and the requirement to report alimony as income for all divorces finalized on or after January 1, 2019. This change was permanent and applies to all future divorces unless Congress changes the law again.

If your divorce was finalized on December 31, 2018 or earlier, the old rule applies to you for as long as you receive or pay alimony under that order. If your divorce was finalized on January 1, 2019 or later, neither you nor the payer has any tax consequence from alimony payments.

Some people who divorced before 2019 have since modified their divorce agreement. If the modification was treated as a new agreement by the court, it may fall under the new rule. The date the modification was finalized, not the date of the original divorce, determines which rule applies. Check your modification order or ask your attorney if you are unsure.

The difference between alimony and child support for tax purposes

Child support is never taxable to the recipient and never deductible by the payer, regardless of when the divorce was finalized. This rule has not changed and applies to all child support orders. If your divorce order specifies separate amounts for alimony and child support, only the alimony portion is subject to the tax rules described above.

The IRS looks at the language in your divorce order to determine what is alimony and what is child support. If the order says "alimony" or "spousal support" and specifies an amount, that is alimony. If it says "child support" and specifies an amount, that is child support. If the order lists a combined amount without separating them, the IRS may treat the entire payment as child support, which means neither party reports it as income or deducts it.

Some divorce orders include a clause that reduces alimony if the payer's income drops or if the recipient remarries. These contingencies do not change the tax treatment — it is still alimony. However, if the order explicitly states that a payment ends when a child reaches a certain age or graduates from school, the IRS may treat that portion as child support instead of alimony.

Reporting changes if you stop receiving or paying alimony

If alimony payments end during the year — because the order expired, the recipient remarried, or the payer stopped paying — you report only the alimony you actually received or paid during that tax year. You do not report alimony for months when no payment was made.

If the payer stops paying without a court order to end the alimony, you still report only what you received. You cannot claim the unpaid amount as a deduction or loss on your tax return. If you are owed back alimony, that is a legal matter between you and the payer, not a tax matter. You may need to return to court to enforce the order.

If you receive a lump-sum payment to settle all future alimony obligations, the tax treatment depends on how the order describes it. If it is called alimony or spousal support, it is taxable to you (if your divorce was before 2019) and deductible to the payer. If it is called a property settlement or division of assets, it is not taxable to either party. Your divorce attorney or tax professional can help you understand how your settlement is classified.

State tax treatment of alimony

Federal tax rules are the same across the country, but state tax rules vary. Most states that have an income tax follow the federal rule: alimony is taxable to the recipient and deductible by the payer for pre-2019 divorces. However, some states have their own rules.

A few states do not tax alimony at all, even for pre-2019 divorces. Other states tax alimony but do not allow the payer to deduct it. Check your state's tax form instructions or contact your state tax authority to learn the rule in your state. Your state may have a different cutoff date than the federal 2019 rule, so do not assume your state follows the federal rule exactly.

If you live in one state and the payer lives in another, you may need to file in both states. Each state taxes based on income earned or received within that state. Your tax professional can help you determine which states require a return and how to report alimony on each one.

Frequently Asked Questions

Do I have to report alimony if I did not receive a 1099 form?

Yes. You report alimony based on what you actually received, not on tax documents. The payer may or may not send you a 1099. Keep your own records of deposits and payments so you can verify the amount you report to the IRS.

Can I deduct alimony if my divorce was finalized in 2019?

No. Divorces finalized on or after January 1, 2019 are not subject to the alimony deduction. Only divorces finalized before that date allow the payer to deduct alimony. If you modified your divorce agreement in 2019 or later and the modification was treated as a new agreement, the new rule applies.

What if my divorce order does not say whether a payment is alimony or child support?

The IRS will look at the language and structure of the order to determine the classification. If the order is unclear, the IRS may treat the entire payment as child support, which means neither party reports it as income or deducts it. You can ask the court to clarify the order, or consult a tax professional about how to report it.

If I remarry, do I still have to report alimony as income?

Yes. Your marital status does not change the tax treatment of alimony you receive. You report it as income regardless of whether you remarry. However, remarriage may affect whether you continue to receive alimony under your divorce order — that is a legal question, not a tax question.

Can I claim alimony I did not receive because the payer stopped paying?

No. You report only alimony you actually received during the tax year. Unpaid alimony is not deductible or reportable on your tax return. If you are owed back alimony, you may need to return to court to enforce the order.