Are My Alimony Payments Tax Deductible or Taxable Income? A 2026 Guide

The tax rules around alimony changed in 2019 as a result of the Tax Cuts and Jobs Act, and the date your divorce or separation agreement was finalized determines which rules apply to you. For most people divorcing today, alimony is neither deductible nor taxable income. But if your agreement predates 2019, the old rules still apply. Here is how to know which situation you’re in.

For divorce or separation agreements executed on or after January 1, 2019, alimony is not deductible by the person paying it, and the recipient does not include it as income on their federal tax return. No reporting is required for either party.

For agreements executed on or before December 31, 2018, the original rules still apply: alimony is deductible by the payer and must be reported as taxable income by the recipient. This remains true for pre-2019 agreements even today, unless the agreement was later modified and the modification expressly states that the new tax rules apply. More detail on qualifying payments and the recapture rules can be found in IRS Publication 504, Divorced or Separated Individuals — here.

The IRS considers payments to a spouse or former spouse forms of alimony (for tax purposes this includes all payments made under divorce decree, maintenance decree, or separation agreement). To be clear, Child Support payments are not considered Alimony. Nor are property settlement payments. Child support is never deductible and is not considered taxable income for the recipient. If both child support and alimony are owed and the payer pays less than the total required, the payment applies to child support first. Only what remains can be considered alimony.

To qualify as alimony for federal tax purposes, a payment must meet all of the following requirements: the spouses do not file a joint return; the payment is made in cash; the payment is to or for a spouse or former spouse under a divorce or separation instrument; the spouses are not members of the same household when the payment is made (if legally separated); there is no obligation to continue payments after the death of the recipient spouse; and the payment is not designated as child support or a property settlement.

Reporting Alimony on Your Return (Pre-2019 Agreements)

If your divorce agreement was finalized before January 1, 2019, and has not been modified to adopt the new rules, you must still report alimony on your return.

If you paid alimony: deduct the amount on Form 1040, Schedule 1, line 19a. You must also enter the recipient’s Social Security number on line 19b and the date of the original divorce or separation agreement on line 19c. Failing to include the recipient’s Social Security number may result in a $50 penalty and disallowance of the deduction.

If you received alimony: report the amount on Form 1040, Schedule 1, line 2a. Enter the date of the original divorce or separation agreement on line 2b. You must also provide your Social Security number to the person making payments, or you may face a $50 penalty.

Divorce and taxes can be a complicated and sensitive topic. If you would like to read more about how divorce may affect your taxes you can do so here.

Frequently Asked Questions

Is alimony tax-deductible in 2026?

It depends on when your divorce agreement was finalized. If your agreement was executed on or after January 1, 2019, alimony is not deductible. If your agreement was executed before that date and has not been modified to adopt the newer rules, you can still deduct alimony payments on your federal return.

Is alimony considered taxable income in 2026?

Only for recipients whose divorce agreement was finalized before January 1, 2019. If your agreement is dated 2019 or later, you do not report alimony received as income. If your agreement predates 2019 and has not been modified, you must include alimony received as income on your return.

What year did alimony stop being deductible?

The deduction was eliminated by the Tax Cuts and Jobs Act of 2017 for any divorce or separation agreement executed after December 31, 2018. Agreements signed before that date continue to follow the old rules unless they have been modified to expressly adopt the new rules.

Is child support treated differently from alimony?

Yes. Child support is never deductible by the payer and is never taxable income for the recipient, regardless of when the divorce agreement was signed. If a payer owes both child support and alimony and pays less than the total required, the payment is applied to child support first.

Where can I find the official IRS guidance on alimony?

IRS Topic No. 452, Alimony and Separate Maintenance, covers the full rules and requirements — here.

Note: Tax laws may change with little notice. We do our best to keep this information current, but it is provided on an “AS IS” basis. For more, see our terms.