For divorce is that occurred before January 1, 2019, alimony is still deductible by the payer and taxable income to the receiver. For divorces that occurred after December 31, 2018, alimony is not deductible or taxable. If you have a pre-2019 divorce that is modified after January 1, 2019, the parties have the option of keeping the alimony deductible and taxable, or of changing to the new rule.
