When You Can Deduct Alimony Payments on Your Taxes

Alimony is deductible only if your divorce or separation agreement was finalized before January 1, 2019

Whether you can deduct alimony payments depends entirely on when your divorce became final. If your divorce decree or separation agreement was signed on or after January 1, 2019, alimony payments are not deductible from your federal income taxes, and your ex-spouse does not have to report them as income. This rule changed under the Tax Cuts and Jobs Act, which took effect in 2019.

If your divorce was finalized before January 1, 2019, you may be able to deduct alimony payments you made during that tax year. The payment must meet specific requirements set by the IRS, and you must file the correct form when you submit your tax return.

The change applies only to new divorces and to modifications made after December 31, 2018. If you modified an existing alimony agreement in 2019 or later, the new terms are not deductible, even if the original divorce was before 2019.

Key Takeaways

• Alimony is deductible only if your divorce or separation agreement was finalized before January 1, 2019.
• You must file Form 1040 and Schedule 1 to claim the deduction, and you need your ex-spouse's Social Security number on the return.
• Payments must be made in cash or check to the ex-spouse directly—not to a third party or for child support—to count as deductible alimony.
• If you modified your alimony agreement in 2019 or later, those modified payments cannot be deducted, regardless of when the original divorce occurred.
• Your ex-spouse must report the same alimony payments as income on their tax return if the divorce was finalized before 2019.

What counts as deductible alimony under the old rules

For divorces finalized before 2019, the IRS has strict rules about what qualifies as alimony. The payment must be made under a divorce decree, separate maintenance decree, or written separation agreement. Informal payments or voluntary support do not count, even if you and your ex-spouse agree on the amount.

The payment must be made in cash, check, or money order directly to your ex-spouse. Payments made to a third party—such as paying their mortgage, medical bills, or credit card debt—do not may have access to. Child support, child-related expenses, and payments that serve as child support do not count as deductible alimony either.

The agreement must not say the payments end at your ex-spouse's death. If the decree states that payments stop when your ex-spouse dies, the IRS treats the entire payment as alimony. If the decree is silent on this point, the IRS assumes payments would continue, which disqualifies the deduction.

How to claim the deduction on your tax return

To deduct alimony payments, you file Form 1040 (U.S. Individual Income Tax Return) and attach Schedule 1 (Additional Income and Adjustments to Income). On Schedule 1, you enter the total alimony paid during the tax year on the line for alimony paid.

You must include your ex-spouse's Social Security number on your return. The IRS uses this number to cross-check your deduction against the income your ex-spouse reports. If the numbers do not match, the IRS may deny your deduction or contact you for clarification.

Keep records of all alimony payments: bank statements, cancelled checks, or receipts. The IRS may ask for proof that you made the payments and that they meet the definition of alimony under your divorce agreement. If you cannot document the payments, the deduction will be denied.

Why the rules changed in 2019

Congress eliminated the alimony deduction as part of the Tax Cuts and Jobs Act, which went into effect on January 1, 2019. The stated reason was to simplify the tax code and reduce the number of deductions available to individual taxpayers.

The change affects only new divorces and modifications signed after December 31, 2018. Divorces finalized before that date continue to follow the old rules, where the paying spouse deducts and the receiving spouse reports the income. This creates two different tax treatments depending on when your divorce was final.

Some tax professionals and family law advocates have argued for restoring the deduction, but as of now, no legislation has changed the 2019 rule. If you are considering divorce or modifying an alimony agreement, the tax treatment may be worth discussing with a tax professional or family law attorney.

What happens if you modified your agreement after 2018

If your original divorce was finalized before 2019 but you modified the alimony agreement in 2019 or later, the modified payments fall under the new rules and are not deductible. This applies even if you only changed the amount or the payment schedule, not the entire agreement.

The IRS treats a modification as a new agreement. If the modification was signed on or after January 1, 2019, the alimony paid under that modification cannot be deducted. You and your ex-spouse should be aware of this tax consequence before you agree to modify an existing alimony order.

Frequently Asked Questions

Can I deduct alimony if my divorce was final in 2018?

Yes, if your divorce decree or separation agreement was signed on or before December 31, 2018, you can deduct alimony payments made during the tax year. You must file Schedule 1 with your Form 1040 and include your ex-spouse's Social Security number. Keep documentation of all payments.

What if I pay alimony but my ex-spouse doesn't report it as income?

The IRS will likely catch the mismatch when it compares your deduction to their reported income. If the numbers do not match, the IRS may disallow your deduction or contact both of you. You are responsible for your own return; you cannot control what your ex-spouse reports, but mismatches often trigger an audit.

Does child support count as deductible alimony?

No. Child support is never deductible, even if your divorce was finalized before 2019. If your agreement combines alimony and child support in one payment, only the portion designated as alimony can be deducted. The agreement must clearly separate the two amounts.

Can I deduct alimony if I pay it to a lawyer or court instead of directly to my ex-spouse?

No. The payment must go directly to your ex-spouse in cash, check, or money order. Payments made to a third party, including a lawyer, court, or creditor on behalf of your ex-spouse, do not may have access to as deductible alimony.

If I remarry, do I lose the alimony deduction?

No. Remarriage does not affect your ability to deduct alimony payments. You can continue to deduct alimony as long as your original divorce was finalized before 2019 and the payments meet all other IRS requirements.