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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. Alimony before that time is taxed for the recipient.
You would file as married separately or if you have a qualifying child living with you then you can file as head of household.
According to this IRS FAQ on alimony, if your separation/divorce agreement requiring alimony is dated prior to 2019, then the alimony is income to you. If the document is dated after 2018 or modified after 2018, then you do not report the income on your return.
If you need to report the income, you'll find the topic "Alimony Received" in the "Less Common Income" dropdown under the "Income" tab.
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