Here’s the story. For payments required under divorce or separation instruments that is executed after Dec. 31, 2018, the new law eliminates the deduction for alimony payments. Recipients of affected alimony payments will no longer have to include them in taxable income.

Do I have to claim alimony on 2019 taxes?

Beginning Jan. 1, 2019, alimony or separate maintenance payments are not deductible from the income of the payer spouse, or includable in the income of the receiving spouse, if made under a divorce or separation agreement executed after Dec. 31, 2018.

Do you have to pay taxes on alimony in 2018?

In general, pursuant to federal tax law regarding alimony, if an agreement has not been formally approved pursuant to a court order or judgment entered on or before December 31, 2018, the alimony is not taxable income to the recipient and is not a tax deduction to the payor. I hope this helps.

When do you have to report alimony on your tax return?

The rules for reporting alimony income on your tax return changed with the 2019 tax year. Alimony payments are no longer tax-deductible, and the receipt of alimony isn’t taxable as income for divorces entered into after December 31, 2018. 1 

When do you no longer get a tax deduction for alimony?

For payments required under divorce or separation instruments that are executed after Dec. 31, 2018, the new law eliminates the deduction for alimony payments. Recipients of affected alimony payments will no longer have to include them in taxable income.

How are alimony payments included in gross income?

Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income. Alimony or Separate Maintenance – In General A payment is alimony or separate maintenance only if all the following requirements are met: