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:
- Sign in to the TurboTax website and open or continue your return
- Search for alimony paid
- Select the Jump to link in the search results
- Answer Yes on the Did you pay alimony to a former spouse in 20XX? screen and follow the on-screen instructions
Unlike alimony payments, you can't deduct child support.