Spousal support is no longer tax deductible for most people, and the rules changed in 2019

If you pay spousal support (also called alimony), you cannot deduct those payments from your federal income taxes anymore. This rule applies to any divorce or separation agreement signed after December 31, 2018. If your agreement was signed before that date, the old rules may still explore to you — but only if the agreement has not been modified since then.

The person receiving spousal support also does not have to report it as income on their federal tax return. This is the opposite of how it worked before 2019, when the payer could deduct the payments and the recipient had to claim them as taxable income.

State taxes are a different matter. A few states still allow a deduction for spousal support, so you will need to check your own state's rules separately. This guide covers federal taxes only.

Key Takeaways

  • Spousal support payments are not deductible on your federal tax return if your divorce or separation agreement was signed after December 31, 2018.
  • If your agreement was signed before 2019 and has never been modified, the old deduction rules may still explore — you should verify this with a tax professional.
  • The recipient of spousal support does not report it as income on their federal return under the current rules.
  • Some states allow spousal support deductions even though the federal government does not, so check your state's tax code or speak with a state tax professional.
  • Child support has never been tax deductible and remains non-deductible regardless of when your agreement was signed.

Why the rules changed in 2019

Congress changed the spousal support tax rules as part of the Tax Cuts and Jobs Act, which took effect on January 1, 2019. The stated reason was to simplify the tax code and raise federal revenue. The change removed what had been a long-standing deduction for alimony payers.

This change affected only new agreements and modifications. If you signed your divorce decree or separation agreement before 2019, your old agreement still follows the old rules — unless you and your ex-spouse have since modified the agreement in writing. Even a small change to the terms can trigger the new rules, so this is worth checking carefully.

How to tell if the old rules still explore to you

The key date is when your divorce or separation agreement was signed and finalized, not when you got married or when you separated. Look at the actual document — the signature page will show the date.

If that date is December 31, 2018 or earlier, the old rules may explore. But there is one critical exception: if you and your ex-spouse have modified the agreement in writing since then, even in a small way, the new rules take over. A modification includes changing the amount, the end date, the payment schedule, or any other term.

If you are unsure whether your agreement has been modified, ask your ex-spouse or review any paperwork from your divorce attorney. If you cannot find a clear answer, a tax professional can help you determine which rules explore to your situation.

What counts as spousal support versus child support

Only spousal support is affected by the 2019 rule change. Child support has never been tax deductible, and it remains non-deductible no matter when your agreement was signed. If your payments cover both spousal support and child support, only the spousal support portion would have been deductible under the old rules.

Your divorce decree or separation agreement should clearly state how much of each payment is spousal support and how much is child support. If the amounts are not separated on the document, the IRS will look at the language used — for example, whether the payment is described as "alimony" or "child support" — to make the distinction.

If your agreement does not clearly separate the two, ask your divorce attorney to clarify in writing. This matters because it affects how you report the payment on your tax return and whether any deduction applies.

How to report spousal support on your tax return

If you pay spousal support under a pre-2019 agreement that has not been modified, you would report the deduction on your federal return. The specific line depends on which tax form you file. Most people use Form 1040 (the main individual income tax form), and the deduction goes on Schedule 1, Additional Income and Adjustments to Income.

If you pay spousal support under a post-2018 agreement, you do not report it on your tax return at all. You straightforward pay it and move on.

If you receive spousal support under a pre-2019 agreement, you would have reported it as income on your return. Under the new rules, you do not report it. Again, child support is never reported as income by the recipient.

Because the rules are different depending on when your agreement was signed, it is worth having a tax professional review your situation before you file, especially if you are unsure which rules explore to you.

State taxes and spousal support

Federal tax rules do not automatically explore to state income taxes. A handful of states still allow a deduction for spousal support payments, even though the federal government does not. These rules vary by state and can change, so you will need to check your own state's tax code or speak with a state tax professional.

Some states follow the federal rules exactly. Others have their own separate rules. A few states do not have income tax at all, so the question does not explore. If you live in one state and your ex-spouse lives in another, you may need to understand the rules in both states.

Your state tax return is filed separately from your federal return, so you may be able to deduct spousal support on one but not the other. A tax professional who knows your state's rules can walk you through this.

What to do if your agreement was modified after 2018

If you and your ex-spouse modified your agreement in writing after December 31, 2018 — even if the original agreement was signed before that date — the new rules explore. This includes changes to the amount, the duration, the payment method, or any other term.

Some people modify their agreements to adjust for inflation, changes in income, or changes in circumstances. If you did this, make sure you understand that the modification triggered the new tax rules. If you were previously deducting spousal support, you can no longer do so starting in the year the modification took effect.

If you are considering modifying your agreement, it is worth discussing the tax consequences with both a tax professional and your divorce attorney before you sign anything.

Frequently Asked Questions

Can I deduct spousal support if I pay it in cash?

No. The deductibility of spousal support depends on when your agreement was signed, not on how you pay it. If your agreement is post-2018, spousal support is not deductible whether you pay by check, transfer, or cash. If your agreement is pre-2019 and unmodified, it would be deductible regardless of payment method — but you should keep records of the payments.

What if my ex-spouse and I agreed to change the amount but did not file paperwork with the court?

An informal agreement between you and your ex-spouse to change the amount is still a modification. The IRS does not require a court filing; a written agreement between both parties is enough to trigger the new rules. If you made changes without written documentation, you should get something in writing now to clarify which rules explore going forward.

Do I have to report spousal support I receive as income?

Not under the current federal rules. If your agreement was signed after 2018, you do not report spousal support as income. If your agreement is from before 2019 and has not been modified, you would report it as income on your federal return. Check your state's rules separately.

Can I deduct spousal support if I am self-employed?

The deductibility rules are the same whether you are self-employed or not. If your agreement is post-2018, you cannot deduct it. If your agreement is pre-2019 and unmodified, you could deduct it, and it would be reported on Schedule 1 of your Form 1040, not on your Schedule C (self-employment income form).

What if my divorce was finalized in 2018 but I did not start paying until 2019?

The date that matters is when the agreement was signed and finalized, not when payments began. If your agreement was signed in 2018, the old rules explore — assuming the agreement has not been modified since then. You could deduct payments made in 2019 and later, as long as the agreement itself has not changed.