It depends on whether the payments can be considered as alimony or not.
The IRS provides guidelines on what is and what is not alimony in this document.
According to the Tax Cuts and Jobs Act of 2017, alimony payments will no longer be tax-deductible to the payer or includible in the income of the recipient if made under:
a) A divorce or separation agreement entered into after December 31, 2018; or
b) A divorce or separation agreement entered into on or before December 31, 2018 but modified after that date if the modified agreement specifically provides that the provisions of the Tax Cuts and Jobs Act of 2017 will apply
Alimony payments made under a divorce or separation agreement entered into on or before December 31, 2018 but paid after that date—with the exception of such payments made under a modified agreement described in b) above—will continue to be tax-deductible to the payer and includible in the income of the recipient.
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