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Get your taxes done using TurboTax
Yes if your divorce was finalized before December 31, 2018, and is not modified, the old rules apply: the payer can deduct payments and the recipient must pay tax on them.
For divorces after December 31, 2018, alimony payments are no longer deductible nor must the recipient declare the amount as taxable income.
‎June 1, 2019
10:04 AM