What Is Alimony (Taxes)?

The tax treatment of alimony depends on when your divorce was finalized. For divorces finalized before January 1, 2019, alimony is deductible for the payer and taxable income for the recipient. For divorces finalized after December 31, 2018, alimony is neither deductible nor taxable — it's treated like child support. If your divorce decree was modified after 2018 to adopt the new rules, the post-2018 treatment applies. Always check your divorce agreement and consult a tax professional to get this right.