New Alimony Law

[JMPaige00]

My Separation agreement signed 2017

My divorce decree signed 2018

My judgement on reserved issues signed 2019

so does this mean I no longer have to claim spousal support income for federal or state (Arizona)?

[DoninGA]

You can deduct alimony paid to a former spouse as long the divorce or separation agreement was executed by December 31, 2018.

Alimony payments resulting from agreements executed after that date can no longer be deducted due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017. The same holds true for agreements modified after 2018 if the new version specifically states that the TCJA treatment of nondeductible alimony payments now applies.

Was your agreement modified after 12/31/2028 and if so did it specifically state that he TCJA treatment of nondeductible alimony payments now applies? If not, then your payments of alimony have to be entered on your tax return.