I know alimony reached and executed before 12/31/2018 is deductible. Is it still reportable by the recipient as income?

[KrisD]

Yes. The law changes only for "divorces executed or modified after 2018". 

"  If a pre-2019 divorce is not modified, the old rules apply: the payer can deduct payments and the recipient must pay tax on them."

https://www.kiplinger.com/article/taxes/T055-C005-S001-under-the-new-tax-law-is-my-alimony-tax-free....

[kathrynmichaels]

the question was   Can that income be used to open an ira?