Do I Have to Pay Taxes on Alimony I Receive?

Whether alimony is taxable income to the recipient — and deductible by the payer — depends entirely on when the divorce or separation agreement was finalized. Under current law, for divorce agreements executed or modified after December 31, 2018, alimony is no longer deductible by the payer and is not taxable income to the recipient — a significant change from prior law. For divorce agreements that were finalized on or before December 31, 2018 (and not subsequently modified to opt into the new rules), the old rules still apply: alimony is taxable to the recipient and deductible by the payer. If you're not sure which rules apply to you, check your divorce decree's date. Note that child support is treated completely differently from alimony under the tax code — child support is never taxable to the recipient and never deductible by the payer under any version of the rules. If you receive alimony that's taxable under the pre-2019 rules, you'll need to report it as income and may also need to make quarterly estimated tax payments since no tax is withheld from alimony payments.