Generally, alimony or separate maintenance payments are deductible by the payer spouse and includible in the recipient spouse's income if paid under a divorce or separation agreement executed before 2019.
If you need to enter:
1. Click on Federal Taxes (Personal using Home and Business)
2. Click on Wages and Income (Personal Income using Home and Business)
3. Click on I'll choose what I work on (if shown)
4. Scroll down to Less Common Income
5. On Alimony Received, click the start or update button
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