Alimony counts as income on your federal tax return, but only if the divorce or separation agreement was signed before January 1, 2019

Whether alimony you receive counts as taxable income depends entirely on when your divorce was finalized. If your divorce decree or separation agreement was signed on or after January 1, 2019, alimony is not taxable income to you and you do not report it on your federal return. If your agreement was signed before that date, alimony is taxable income and you must report it.

The person paying alimony (called the payor) can deduct it only if the same rule applies — the agreement must have been signed before January 1, 2019. This change came from the Tax Cuts and Jobs Act of 2017 and affects how millions of people file.

Your state may have different rules. Some states tax alimony even when the federal government does not, and some do not tax it at all. Check your state's tax guidance or speak with a tax preparer who knows your state's law, because you may owe state tax on alimony even if you do not owe federal tax.

Key Takeaways

  • Alimony is taxable federal income only if your divorce or separation agreement was signed before January 1, 2019.
  • If your agreement is from 2019 or later, you do not report alimony on your federal return and the payor cannot deduct it.
  • You report taxable alimony on line 2a of Form 1040, and you must include the payor's Social Security number or tax ID.
  • State tax rules vary — some states tax alimony regardless of the federal rule, so check your state's requirements.
  • Child support never counts as income to the recipient and is never deductible by the payor, regardless of the divorce date.

How to report alimony on your 1040 if it is taxable

If your agreement was signed before January 1, 2019, you report alimony on your Form 1040 (the main federal income tax return). The amount goes on line 2a, labeled "Alimony received." You must also enter the payor's Social Security number or employer identification number (EIN) on line 2b. The IRS uses this to match your income report with the payor's deduction claim.

Include the total alimony you received during the tax year, even if payments were irregular or missed. If you received alimony for only part of the year, add up only what you actually got. Do not estimate or include amounts the payor was supposed to send but did not.

If the payor did not give you their Social Security number or tax ID, ask for it before you file. The IRS may reject your return or delay your refund if this number is missing or wrong. If the payor refuses to provide it, you can file without it, but note that the IRS may contact you later to verify the income.

The difference between alimony and child support on your taxes

Child support is never taxable income to the person receiving it, and it is never deductible by the person paying it. This rule applies regardless of when the divorce was finalized. If your agreement specifies an amount as child support, that portion is not reported on your tax return at all.

Some divorce agreements combine alimony and child support into one payment. If that is your situation, you and the payor need to know which portion is which, because only the alimony part (if the agreement is pre-2019) is taxable. The agreement itself should state the split. If it does not, the IRS has rules about how to separate them, but this often requires documentation or correspondence with the payor.

If you are unsure whether payments you received are alimony or child support, look at your divorce decree or separation agreement. It should label them clearly. If the agreement calls them "spousal support" or "maintenance," they are treated as alimony for tax purposes.

What happens if your agreement was modified after 2018

If your original agreement was signed before January 1, 2019, but you and your ex modified it after that date, the modification may change the tax treatment. If the modification specifically states that alimony is no longer deductible by the payor and no longer taxable to the recipient, then the new rule applies going forward. If the modification is silent on this issue, the old rule (taxable to recipient, deductible to payor) continues.

This matters because some people modified their agreements after 2018 without realizing the tax consequences. If you modified your agreement and are unsure how it affects your taxes, bring both the original agreement and the modification to a tax preparer. They can review the language and tell you which rule applies.

Some agreements include language that says "the payor may deduct this payment" or "the recipient must report this as income." If your agreement says this and was signed after 2018, that language is overridden by federal law — alimony is not deductible or taxable regardless of what the agreement says. The law changed the tax treatment, not the obligation to pay.

Reporting alimony on state tax returns

Your state tax return may have different rules. Some states follow the federal rule exactly — alimony is taxable only if the agreement is pre-2019. Other states tax alimony regardless of the federal rule. A few states do not tax alimony at all.

If you live in a state with income tax, check your state's tax agency website or your state's tax form instructions. Many state 1040 equivalents have a line for alimony similar to the federal form. Some states require you to report it even if you do not report it federally.

If you moved to a different state after your divorce, you may owe tax to your current state but not to the state where the divorce was finalized. State tax rules depend on where you live when you file, not where the divorce happened. A tax preparer in your current state can tell you what you owe.

What to do if you did not report alimony in past years

If you received alimony in prior years and did not report it on your federal return, and your agreement was signed before January 1, 2019, you may need to file an amended return. The IRS can go back three years to assess tax on unreported income, though they may go back further if the underreporting was substantial.

You file an amended return using Form 1040-X. You can file it yourself or have a tax preparer do it. Filing an amended return may result in owing back taxes, penalties, and interest, but it also stops the IRS from discovering the unreported income on their own, which can result in a larger penalty.

If you are unsure whether you should have reported alimony in the past, a tax preparer or tax attorney can review your situation. Some people have legitimate reasons not to have reported it (for example, if they did not know the rule), and a professional can help you decide whether to amend.

Frequently Asked Questions

Do I have to report alimony if I did not receive all the payments the agreement said I should?

Report only the alimony you actually received during the tax year. If the payor missed payments, do not include those amounts. The payor can only deduct what they actually paid, so your numbers should match theirs if both of you are reporting correctly.

What if my ex says they are not going to give me their Social Security number?

You can file your return without it, but the IRS may contact you to verify the income. Provide the payor's name and last known address instead. If the payor is deliberately withholding their number to avoid the IRS matching your income to their deduction, the IRS will likely catch the discrepancy during their matching process.

Does alimony I receive count toward my income for purposes of other tax credits or deductions?

Yes. Alimony is included in your total income, which can affect whether you may have access to for credits like the Earned Income Tax Credit or the Child Tax Credit, and it may reduce deductions that phase out at higher income levels. This is another reason to know whether your alimony is taxable — it can affect your whole tax picture.

Can I deduct the cost of paying my alimony?

No. If you are the payor and your agreement was signed before January 1, 2019, you deduct the alimony itself on your return (line 36 of Form 1040). You do not deduct the cost of paying it, such as attorney fees or bank fees. Those costs are not deductible.

What if my agreement says alimony will end when I remarry or reach a certain age?

Report alimony only for the months you actually received it. If your agreement ended during the tax year because you remarried or reached the age specified, count only the payments through the month the agreement ended. The payor should report the same amount as a deduction (if the agreement is pre-2019).