There's also this:
Beginning Jan. 1, 2019, alimony or separate maintenance payments are not deductible from the income of the payer spouse, or includable in the income of the receiving spouse, if made under a divorce or separation agreement executed after Dec. 31, 2018.
https://www.irs.gov/forms-pubs/clarification-changes-to-deduction-for-certain-alimony-payments-effec...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
