Is Alimony Taxable? How the 2019 Rule Change Affects You

Last updated 07/13/2026 by

Ante Mazalin

Edited by

Andrew Latham

Fact checked by

Andy Lee

Summary:

Whether alimony is taxable depends on when your divorce or separation agreement was finalized, since a 2019 tax-law change flipped the rules.

The date on your agreement decides who, if anyone, owes tax on the payments.

Newer agreements: Alimony is tax-free to the recipient and not deductible for the payer.
Older agreements: Alimony is taxable to the recipient and deductible for the payer.
The cutoff: The dividing line is the end of 2018.
Child support: It is always treated differently.

Alimony is one of the few payments where the tax rules changed midstream, so two people in the same situation can owe very different amounts.

The key is the date your agreement was signed, which sets the rules for the life of the agreement.

Is alimony taxable?

It depends on the date of your divorce or separation agreement. Under the 2017 Tax Cuts and Jobs Act, alimony from agreements executed after December 31, 2018 is not taxable to the recipient and not deductible for the payer.

For agreements executed on or before December 31, 2018, the old rules still apply: alimony is taxable income to the recipient and deductible for the payer.

Agreement date	Recipient taxed?	Payer can deduct?
Executed after December 31, 2018	No	No
Executed on or before December 31, 2018	Yes	Yes

Why the date matters so much

The 2018 cutoff is tied to the agreement, not the tax year, so a pre-2019 divorce keeps the old tax treatment indefinitely.

There is one twist. If you modify an older agreement and the change expressly adopts the new rules, the payments switch to the newer tax-free treatment.

Without that express language, an older agreement stays under the old rules even after a modification.

Alimony vs child support

Child support is never taxable or deductible, regardless of date, so the two are treated differently even when paid together.

Because the labels drive the tax result, an agreement should separate alimony from child support rather than lumping them into one payment. The child-support side is covered in whether child support is taxable.

Pro Tip: Check your agreement’s date before you report or deduct anything.

The single fact that decides your alimony taxes is the execution date of your agreement. Pull the document and confirm whether it was finalized before or after the end of 2018, and check whether any later modification adopted the new rules.

Key takeaways

Alimony from agreements executed after December 31, 2018 is tax-free to the recipient and not deductible.
Alimony from agreements through the end of 2018 is taxable to the recipient and deductible for the payer.
The rule follows the agreement date, not the tax year.
Modifying an older agreement switches the rules only if it expressly adopts the new treatment.
Child support is never taxable or deductible, so keep it separate from alimony.

Frequently asked questions

Do I pay taxes on alimony I received?

Only if your agreement was executed on or before December 31, 2018. Alimony from newer agreements is tax-free, so you do not report it as income.

Can I deduct the alimony I pay?

Only under an agreement executed on or before December 31, 2018. For agreements after that date, alimony is not deductible.

Does modifying my divorce agreement change the tax rules?

It can, but only if the modification expressly states that the new, post-2018 rules apply. Otherwise an older agreement keeps its original tax treatment.