Hello all,
Situation - Divorce papers were signed by the Judge in April 2018 but the divorce date is in 2019. I understand the IRS pubs as I (payer) can claim the deduction. Ex is stating the effective divorce date is in 2019 so she doesn't have to claim the alimony. Am I correct on being able to deduct the alimony?
After reading the IRS 2020 Instructions for the 1040, Schedule 1, Page 85.
Line 2a
Enter amounts received as alimony or separate maintenance pursuant to a divorce or separation agreement entered into on or before December 31, 2018, unless that agreement was changed after December 31, 2018, to expressly provide that alimony received isn't included in your income. Alimony received is not included in your income if you entered into a divorce or separation agreement after December 31, 2018. If you are including alimony in your income, you must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504. If you are including alimony payments from more than one divorce or separation agreement in your income, enter the total of all alimony received on line 2a.
Line 2b
On line 2b, enter the month and year of your original divorce or separation agreement that relates to the alimony payment, if any, reported on line 2a. If you have alimony payments from more than one divorce or separation agreement, on line 2b enter the month and year of the divorce or separation agreement for which you received the most income. Attach a statement listing the month and year of the other agreements.
