It depends.
Alimony received from a former spouse is taxable income as long the divorce or separation agreement was executed by December 31, 2018.
Alimony payments resulting from agreements executed after that date can no longer be deducted or are taxable income 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 nondeductible alimony payments now applies.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
