What's the Difference Between Child Support and Alimony for Tax Purposes?

Child support and alimony are both payments made after a divorce, but they're treated completely differently for tax purposes. Alimony paid under divorce agreements finalized before January 1, 2019, is deductible for the payer and taxable as income for the recipient. However, for divorces finalized on or after January 1, 2019, alimony is neither deductible for the payer nor taxable for the recipient — both parties treat it as if it doesn't exist for tax purposes. Child support has never been deductible for the payer and has never been taxable income for the recipient, regardless of when the divorce was finalized. If a divorce decree doesn't clearly label payments as child support or alimony, the IRS generally treats them as child support.