Alimony is not tax-deductible for the person paying it under current federal law
If you pay alimony (also called spousal support or maintenance), you cannot deduct those payments from your federal income taxes. This changed in 2019 when the Tax Cuts and Jobs Act eliminated the deduction that had existed for decades. The person receiving alimony also does not report it as taxable income on their federal return.
This applies to all alimony orders issued or modified after December 31, 2018. If your divorce decree or support order is older than that, different rules may apply to you — the old deduction rules are still in effect for orders finalized before 2019.
State taxes are separate. A handful of states still allow an alimony deduction on state returns even though the federal deduction is gone. You will need to check your state's tax rules or speak with a tax preparer who knows your state's law.
Key Takeaways
- Alimony payments are not deductible on your federal tax return if your divorce or support order was finalized or modified after December 31, 2018.
- The person receiving alimony does not report it as income on their federal return under the same rule change.
- Divorce orders finalized before 2019 may still allow the alimony deduction — check your decree or ask a tax preparer.
- Some states allow an alimony deduction on state returns even though the federal deduction ended; verify this with your state's tax authority or a preparer.
How the 2019 tax law change affected alimony
Before 2019, the person paying alimony could deduct it as an above-the-line deduction on Form 1040, and the recipient had to report it as income. This meant the paying spouse got a tax break, and the receiving spouse paid tax on the money they received.
The Tax Cuts and Jobs Act removed both sides of that arrangement. Now neither spouse gets a tax benefit or burden from alimony payments on the federal level. The change was meant to simplify the tax code, though it shifted the overall tax burden toward the paying spouse in most cases.
The cutoff date matters: if your divorce was finalized or your support order was modified on or after January 1, 2019, the new rules apply. If your order is from 2018 or earlier and has not been modified since, you may still be able to use the old deduction rules — but only if the order itself does not say otherwise.
What counts as alimony for tax purposes
The IRS defines alimony as a payment to a spouse or former spouse under a divorce or separation agreement. It must be in cash (not property or services), and it must stop when the recipient dies. Payments that continue after death do not may have access to as alimony for tax purposes.
Child support is never deductible, even under the old rules. If your order combines alimony and child support in one payment, only the alimony portion would have been deductible before 2019 — and now neither portion is. Your divorce decree should specify how much of each payment is alimony versus child support.
Payments to maintain property you own jointly, or payments made directly to a third party (like a mortgage lender) on behalf of your spouse, do not count as alimony for tax purposes.
Divorce orders finalized before 2019
If your divorce was finalized before January 1, 2019, and your order has never been modified, you can still deduct alimony on your federal return. The old rules stay in place for those orders unless you and your ex-spouse agree to change them.
If you modified your order after 2018 — even to change the amount or timing of payments — the new rules apply to the entire modified order. This is true even if you only changed one detail. Some people have strategically avoided modifying their orders to keep the old deduction rules, but you should discuss this with a tax preparer or family law attorney before making that choice.
Keep your divorce decree and any modification orders with your tax records. If the IRS questions your deduction, you will need to show the date the order was finalized or last modified.
State tax treatment of alimony
Most states follow the federal rule and do not allow an alimony deduction. However, a small number of states — including Illinois, Mississippi, and a few others — still permit the deduction on state returns even though it is gone federally.
State rules vary widely and change occasionally. Some states tie their rules directly to federal law, so when federal rules changed, theirs changed too. Others have their own separate rules. You will need to check your state's tax authority website or work with a tax preparer who knows your state's current law.
If you live in one state and your ex-spouse lives in another, you may have different tax treatment depending on where each of you files. This is another reason to work with a preparer familiar with your specific situation.
How to report alimony on your tax return
If you are paying alimony under an order finalized before 2019, you report the deduction on Schedule 1 (Form 1040), line 5a. You must also provide your ex-spouse's Social Security number on the return. The IRS uses this to match the deduction you claim against the income your ex-spouse reports (or should report).
If your order was finalized or modified after 2018, you do not report alimony anywhere on your federal return — it is simply not deductible. Do not include it on Schedule 1 or anywhere else.
The person receiving alimony under a pre-2019 order reports it as income on line 5b of Schedule 1. If the order is from 2019 or later, they do not report it at all.
What to do if you are unsure about your order's date
If you do not have a copy of your divorce decree or do not remember when it was finalized, contact your state's court clerk's office or your family law attorney. The court has a record of the exact date your order was entered. You can also request certified copies of your decree if you need them for tax purposes.
If you modified your order, the modification date is what matters for the tax rule. A modification can be a formal court order or, in some states, a written agreement between you and your ex-spouse that was filed with the court. Check your records for any documents signed after your original divorce.
If you have already filed returns claiming an alimony deduction and you are now unsure whether you were may have access to to it, you can file an amended return (Form 1040-X) for the past three years. A tax preparer or the IRS can help you determine whether you need to amend.
Frequently Asked Questions
Can I deduct alimony if I pay it but we are still married?
No. Alimony is only deductible (under pre-2019 orders) if it is paid under a divorce decree, legal separation agreement, or written separation agreement. Payments to a spouse you are still married to do not may have access to as alimony for tax purposes, even if a court ordered them.
What if my ex-spouse and I agree to change the amount of alimony — does that trigger the new tax rules?
Yes. Any modification of an alimony order after December 31, 2018 brings the entire order under the new rules, meaning neither of you can deduct or report alimony for tax purposes going forward. You should understand this tax consequence before agreeing to modify an older order.
If I pay alimony, can I claim my ex-spouse as a dependent?
No. You cannot claim your ex-spouse as a dependent, regardless of how much alimony you pay. Dependent claims have their own rules that do not apply to ex-spouses.
Do I need to report alimony payments to the IRS even if my ex-spouse does not report them as income?
If your order was finalized before 2019, yes — you report the deduction on Schedule 1 and provide their Social Security number. The IRS matches your deduction to their income report. If they do not report it, the IRS may contact one or both of you. If your order is from 2019 or later, you do not report alimony at all on your federal return.