Alimony

[Ozzie584]

I paid alimony to me ex lasy year. How do i file that in my taxes. Its 300 a month. 

[Critter · Accepted solution]

Can I deduct alimony I paid to my ex-spouse?

You can deduct alimony paid to a former spouse as long the divorce or separation agreement is 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.

To enter your alimony payments:

1. Open (continue) your return in TurboTax.
2. Inside the program, search for alimony paidand then click the "Jump to" link in the search results.
3. Answer Yes on the Alimony Paid to a Former Spousescreen and follow the onscreen instructions.

Unlike alimony payments, you can't deduct child support. Read more

Related Information:

• Do I need to report alimony I received from a former spouse?
• Do I need to include child support on my federal taxes?

[DoninGA · Accepted solution]

To enter alimony paid -

• Click on Federal Taxes (Personal using Home and Business)
• Click on Deductions and Credits
• Click on I'll choose what I work on (if shown)
• Scroll down to Other Deductions and Credits
• On Alimony Paid, click the start or update button

Or enter alimony paid in the Search box located in the upper right of the program screen. Click on Jump to alimony paid

Alimonies for divorces and separations finalized after 2018 are no longer taxable or deductible.

[Ozzie584]

Thank you for your quick response. 

[huntpete]

What is considered "separation agreement executed by December 31, 2018"? If both parties sign and notarize a separation agreement is that date considered "executed" or is it the date when the judge issues the final order?

[DoninGA]

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@huntpete wrote:

What is considered "separation agreement executed by December 31, 2018"? If both parties sign and notarize a separation agreement is that date considered "executed" or is it the date when the judge issues the final order?

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The date the judge signs the final order.

[s61wood]

I received alimony from my ex. Where do I place this? It's extra income that I couldn't find to place on my return

[DoninGA]

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@s61wood wrote:

I received alimony from my ex. Where do I place this? It's extra income that I couldn't find to place on my return

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To enter Alimony payments received -

• Click on Federal Taxes (Personal using Home and Business)
• Click on Wages and Income (Personal Income using Home and Business)
• Click on I'll choose what I work on (if shown)
• Scroll down to Less Common Income
• On Alimony Received, click the start or update button

Or enter alimony received in the Search box located in the upper right of the program screen. Click on Jump to alimony received

Alimonies for divorces and separations finalized after 2018 are no longer taxable or deductible.

[Tenacious1]

I want to make absolute certain I don't make a mistake on my taxes and wish to clarify, as my situation seems to be right on the cusp of the tax code change.

My former spouse filed for divorce in mid 2017.  I was granted temporary "reduced" maintenance support in late 2017. Maintenance was reduced as we still resided in the same house, but a few weeks after the reduced maintenance was provided, we physically spearated (still late 2017).  In early 2018, we signed a stipulation giving me sole access to the residence but I was required to make the mortgage payment, I also received majority custody of our child but child support wasn't ordered until the end of the first quarter of 2018, which modified the late 2017 support order.  On my 2018 filing I was required to list the reduced maintenance as spousal support income and pay taxes on it. 

Our divorce finalized in early 2020.  With our divorce being filed in 2017 and maintenance initially ordered in 2017, am I still subject to pay taxes on support (since it was prior to 2018) OR is support no longer taxable due to my divorce and support being finalized in early 2020?

Also, should I have been required to pay taxes on temporary maintenance support in 2018, since my divorce was not final and the support order was modified to include child support at the end of the first quarter of 2018? 

I greatly appreciate any assistance with my questions!!

[BillM223]

"am I still subject to pay taxes on support (since it was prior to 2018) OR is support no longer taxable due to my divorce and support being finalized in early 2020?"

The key word is "finalized".

The IRS says, "Certain alimony or separate maintenance payments are deductible by the payer spouse, and the recipient spouse must include it in income (taxable alimony or separate maintenance)." and "You can't deduct alimony or separate maintenance payments made under a divorce or separation agreement (1) executed after 2018". See Tax Topic 452.

The IRS also clarified to what divorce or separation agreements this new language applied:

"

This also applies to a divorce or separation agreement executed on or before Dec. 31, 2018, and modified after December 31, 2018, as long as the modification:

• changes the terms of the alimony or separate maintenance payments; and
• states that the alimony or separate maintenance payments are not deductible by the payer spouse or includable in the income of the receiving spouse.

" See this IRS webpage.

I am not sure but it appears that the terms of the alimony or separate maintenance were changed after December 31, 2018, so the updated law applies to you. Also, "finalized" and "executed" are legal terms that we here on the Community can't give advice on - when your divorce was finalized or executed is a question for your divorce attorney.

"should I have been required to pay taxes on temporary maintenance support in 2018, since my divorce was not final and the support order was modified to include child support at the end of the first quarter of 2018?"

I am presuming that your ex was allowed to deduct the temporary maintenance support in 2018; if so, then you were required to pay tax on it.

The law collects tax in one way or another. In the past, the payer deducted the payments and the recipient declared the payments as income and paid tax. 

After Dec 31, 2018, because the payer no longer can deduct the payments, the payer is paying tax on the amount, and since the recipient no longer declares the payments as income, the recipient is no longer paying the tax.