Your filing status is determined by your year end marital status. If you were considered no longer married as of December 31, 2018, then you will file as Single.
For tax years 2018, spousal support is considered as taxable income. You will be required to report the amount on Line 21 of the Form 1040, Schedule 1 if you are the recipient of the spousal support payments.
If you are the issuer of the spousal payment, then you are entitled to an adjustment (reduction) in income. The alimony adjustment is entered on line 31a of the Form 1040 Schedule 1.
In either situation, both ex-spouses social security numbers are required. Furthermore, the divorce decree must have been executed by December 31, 2018. As of tax year 2019, the Tax Cuts and Jobs act has eliminated the income and deduction requirements for alimony.
To enter the alimony in TurboTax:
- Type alimony paid (issuer) or alimony received (recipient) in Find
- Click the Jump to alimony paid or received link.
- Begin navigating through the prompts to enter the information.
