Is Alimony Tax Deductible? It Depends on When You Divorced

Alimony (also called "spousal support" or "spousal maintenance") is money one spouse pays to the other after separation or divorce. It helps the lower-earning spouse pay expenses and keep a similar standard of living.

Whether alimony is tax deductible depends on when your divorce was finalized:

• Divorce finalized before January 1, 2019. The spouse who pays alimony can deduct payments from their taxes. The spouse who receives alimony must report it as taxable income.
• Divorce finalized on or after January 1, 2019. The paying spouse gets no tax deduction. The receiving spouse doesn't have to report alimony payments as income.

The Tax Cuts and Jobs Act (TCJA), signed on December 22, 2017, made this significant change. (See IRS Publication 504, Divorce or Separated Individuals; Topic no. 452.)

Alimony Tax Rules for Divorce Before 2019

For divorces finalized before 2019, the old rules apply. The paying spouse can deduct alimony from their income. The receiving spouse reports alimony as income.

In many cases, this results in tax savings for both spouses—they are shifting income from a higher to a lower tax bracket by transferring alimony from the higher-earning spouse to the lower-earning one. The high earner saves money that would otherwise go to the IRS, while the recipient’s tax bracket usually doesn't change as a result of the alimony payments.

Most people who pay alimony want to make it tax deductible. However, under the pre-TCJA rules, Congress gave divorcing couples an opt-out. If your divorce settlement agreement made alimony payments nondeductible to the payer and tax-free to the recipient, those terms still apply.

IRS Requirements to Deduct Alimony Payments

Not all alimony payments qualify for a deduction. The IRS requires all of the following:

1. Pay in cash or by check. You must pay alimony in cash or by check. Giving your spouse property or other items isn't deductible.
2. Follow a written court order or agreement. Payments must be made under a divorce or separation document, such as a settlement agreement or court order. The document must state the amount to be paid and call it alimony, spousal support, or spousal maintenance. The agreement doesn't need to say anything about taxes for the deduction to apply. But if it includes language saying payments are non-deductible or nontaxable, you will lose the deduction.
3. Keep alimony separate from child support and property division. Child support is never tax deductible. So try not to tie alimony payments to child support in any way. For example, if you agree that alimony ends when your child turns 18, the IRS might treat it as non-deductible child support. Similarly, payments that look like marital property division don't count as tax-deductible alimony payments either.
4. State that payments end when the recipient dies. Your divorce settlement agreement must say that alimony ends if the recipient dies. In most states, alimony also ends when the supported spouse remarries.
5. Live apart. You must be living separately from your spouse when you make payments. If you are still living with your spouse or former spouse, alimony payments are not tax deductible.
6. File separate tax returns. If you and your spouse file a joint tax return, you can’t deduct alimony payments.
7. Don’t pay too much upfront. The IRS has rules against paying more alimony in the early years than you owe later. This is called front-loading. If your payments are too high in the first three years after separation, the IRS may require you to pay back some of your tax savings.

(I.R.C. § 71.)

How to Claim the Alimony Tax Deduction

You don't need to itemize the alimony deduction. You can include the alimony payment details on Schedule 1 of Form 1040, along with the alimony recipient's Social Security number and Individual Taxpayer Identification Number.

Alimony Tax Rules for Divorces Finalized After January 1, 2019

If your divorce is finalized on or after January 1, 2019, the spouse who pays alimony gets no tax deduction under the TCJA. And the spouse who receives alimony pays no income tax on it. It doesn't matter when the divorce was filed; the important date here is when the divorce was finalized.

Post-TCJA, the IRS taxes alimony like it taxes child support payments.

What If You Modify a Pre-2019 Agreement?

If you plan to change a pre-2019 divorce decree that includes alimony, be careful. If the new agreement says that the TCJA rules apply, the payments are no longer deductible. You should talk to a family law attorney, a tax professional, or both if you have questions about the tax implications of changing your support order.

What About State Income Taxes on Alimony?

No state currently allows the paying spouse to deduct alimony for state income tax purposes. California was the last state to align with the TCJA rules, effective January 1, 2026. Check your state's tax authority to confirm when the change took effect in your state.

Talk to a Divorce Attorney or Tax Professional

Alimony has significant financial and tax consequences, so if you’re going through a divorce or modifying a divorce decree, it might be worth consulting with a divorce lawyer, a tax professional, or both.

Getting advice up front can help you negotiate a fair settlement, rather than leaving the alimony decision to a judge.