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Not exactly - It only applies to agreements entered into in 2019 and beyond. According to IRS Pub. 504 - Divorced or Separated Individuals:
Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed, or changed, after 2018 won't be deductible by the payer. Such amounts also won't be includible [sic] in the income of the recipient.
Not exactly - It only applies to agreements entered into in 2019 and beyond. According to IRS Pub. 504 - Divorced or Separated Individuals:
Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed, or changed, after 2018 won't be deductible by the payer. Such amounts also won't be includible [sic] in the income of the recipient.
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