Unlike in previous tax years, alimony paid under 2019 divorce agreements is not deductible to the payer. In addition, it is not included in the taxable income of the recipient.
For people who have already been paying or receiving alimony prior to 2019, the tax rules do not change. Alimony payments will continue to be deductible, and alimony received will continue to be reported as taxable income to the recipient. However, both parties can modify their divorce agreement in 2019 or later and specifically agree to have the new rules apply.