@Filipper Since the separation agreement was executed prior to January 1, 2019 then you correctly reported the alimony you received on those tax returns.
Alimony payments resulting from agreements executed after 2018 no longer have to be reported due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. The same holds true for agreements modified after 2018 if the new version specifically states that the TCJA treatment of nonreportable alimony payments now applies.
