Divorce finalized in 2019 with changes to alimony/maintenance.... are any tax deductions?

[003emz]

Illinois.

I was paying alimony (we call it maintenance here) under a 2017 separation agreement/court order.  We filed taxes jointly in 2017 and 2018 so was not an issue with regard to deductions.

In August 2019, the divorce was finalized and maintenance amount was adjusted. We are filing separately in 2019. I know the payments for Sept to Dec 2019 are not deductible for me.

But what about the Jan to August 2019 payments which were made under the 2017 agreement?

[MarilynG1]

The IRS does say that alimony is deductible for divorce or separation agreements executed prior to December 31, 2018, as long as they were not modified to state otherwise. 

Click this link for detailed IRS info on Alimony Payments.

[003emz]

Yes I am aware, that is why I am asking. I just haven't seen this situation specifically addressed where there is a mid year change from the old way to the new way.

[MarilynG1]

They are two separate documents, executed at two different times.

The Separation Agreement is a separate document executed prior to December 31, 2018 (unless it was modified). 

The Divorce Decree is a separate document executed in August 2019.