Tax Alimony Tax Guide for Divorce Payments (2026)
Report alimony tax: deductibility, income reporting, divorce date, and spousal support tax treatment.
Summary
Alimony tax treatment depends on divorce date. This guide explains deductibility, income, and reporting rules.
Key Steps
- 1Pre-2019 divorce: payer deducts, recipient reports income.
- 2Post-2018 divorce: no deduction for payer, not income for recipient.
- 3Modification rules: modified agreement follows original divorce date rules.
- 4Separate instruments: not alimony if not in divorce decree/agreement.
- 5Report correctly: payer Schedule 1 deduction, recipient Schedule 1 income.