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Within Wages and Income it's towards the bottom in the section called Less Common Income.
If the divorce or separation agreement was executed after December 31, 2018, you do not need to report alimony received,
Alimony payments resulting from agreements executed after 2018 no longer have to be reported 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 nonreportable alimony payments now applies.
Alimony (spousal support) you received should be reported as income if the divorce or separation agreement is executed by December 31, 2018. Don't report child support.
To report alimony you received:
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