Alimony received is it taxable on state return?

[Rjg123]

I am helping my daughter do her tax return.

She received alimony payment from her ex-husband in 2019. Her divorce took place in 2018, so alimony received is taxable on federal return.

She lives in Michigan, but her alimony payments came from Arizona (where her ex-husband lives).

So is the 2019 alimony received taxable on her Michigan state return? Or Arizona state return - where she did not reside? Or neither? 

It's not clear to us if she needs to pay state income tax on the alimony she received.

[ColeenD3]

 Under the new tax laws, starting Jan. 1, 2019, spousal support, which is what alimony is called in Michigan, will no longer be taxable income to the recipient and tax-deductible to the person paying spousal support.

It is not taxable to AZ.

MI Alimony

[Rjg123]

But the divorce took place in Dec 2018. So it was before the laws changed in 2019 where the alimony paid could not be deducted,  and received be included in the income. 

So I don't believe that your answer is correct. I am including the alimony amount in 2019 federal return. 

The question is if it needs to be included in state return as income. 

[ColeenD3]

Per Understanding and Calculating Alimony in Michigan:

It’s no surprise that paying spousal support can sometimes be a hard pill to swallow. In divorces finalized before December 31, 2018, tax law allowed the paying spouse to deduct alimony payments for purposes of the annual tax return. Tax deductions are essential when it comes to the bottom line, so the alimony deduction was beneficial for financial purposes. Also, before December 31, 2018, the IRS required individuals receiving alimony to report the payments as income, which to some supported spouses, was frustrating.

MI alimony