Deductions & credits

@MinhT1 - I respectively submit that the answer to the question is a legal one that can vary by state.  States may have different definitions on what constitutes 'executed'.  It is best that @lissar23 discuss with his lawyer.

 

Certainly given the tax implications of the lawy change, this was discussed when the payment to the ex-spouse was negotiated.  

 

if it turns out @lissar23 deducts the payments assuming that 'executed' was the day the parties signed but it turns out 'executed' means the day the judge signed off, there will be a BIG tax bill with interest and penalties when the deduction is denied.  

 

best to ask his lawyer the answer.