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Is Alimony deductable for the payer?

TL;DR

Alimony payments are not deductible for the payer if the divorce or separation agreement was executed after December 31, 2018, due to changes in tax law under the Tax Cuts and Jobs Act (TCJA).

Detailed Answer

For divorce or separation agreements executed on or before December 31, 2018, alimony payments were deductible by the payer and taxable to the recipient. However, for agreements executed after this date, alimony payments are neither deductible by the payer nor taxable to the recipient. Modifications to pre-2019 agreements can also fall under the new rules if the modification expressly states that the TCJA treatment applies. It's important to distinguish alimony from child support, which is never deductible.

Where to Put It on the Tax Form

For agreements executed before 2019, alimony deductions were reported on Schedule 1 (Form 1040), Line 18. For post-2018 agreements, no deduction is available.

Real World Example

A freelance graphic designer who finalized their divorce in 2017 can deduct alimony payments on their 2022 tax return. However, if their divorce was finalized in 2019, they cannot deduct these payments.

Audit Risk & Documentation Tips

Audit risk is moderate, especially for pre-2019 agreements. Taxpayers should keep copies of the divorce or separation agreement, any modifications, and records of payments made. Ensure that payments meet the IRS definition of alimony and are not voluntary or considered child support.

IRS Reference

IRS Publication 504, Divorced or Separated Individuals.

Relevant Industries

FreelancersConsultantsSmall Business Owners

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Disclaimer: This is for informational purposes only and should not be construed as tax or legal advice. Always consult your tax advisor.

Page created on July 23, 2026

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