Alimony and Separate Maintenance: How It's Taxed and Reported

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Aug 11, 2026Updated Aug 17, 2026

One date decides almost everything about how alimony is taxed: whether your divorce or separation agreement was executed before 2019 or after 2018.

That single line splits the whole subject in two. Under older agreements, alimony is deductible by the person paying it and taxable to the person receiving it. Under newer agreements the opposite is true. Get the date wrong and you can either overpay tax or claim a deduction you are not entitled to.

Executed before 2019 Deductible and taxable

PayerDeducts it

RecipientPays tax on it

Executed after 2018 Neither side reports it

PayerNo deduction

RecipientNo tax due

The subject carries a second trap. Not every payment made under a divorce settlement counts as alimony in the first place. Child support, property settlements and voluntary payments all look similar on a bank statement but are taxed completely differently. This guide sorts out what counts, what does not, and exactly how to report it.

Key takeaways

The signing date decides everythingAgreements executed before 2019 and after 2018 are taxed in opposite ways.

Pre-2019: deductible and taxableThe payer deducts the alimony; the recipient includes it in income.

Post-2018: neither side reports itNo deduction for the payer, and nothing in the recipient's income.

Seven tests decide if it is alimony at allAll seven must be met, including that the payment is made in cash.

Child support and property never countChild support is never deductible and never taxable.

You need the other person's SSN or ITINMissing it can mean a disallowed deduction and a $50 penalty.

Reported on Schedule 1 of Form 1040Both paying and receiving taxable alimony are reported there.

Not sure which applies?The execution date on your agreement is the first thing to check.

Which rules apply to you

Everything turns on one question. Find the execution date on your agreement, then read across.

SituationPayerRecipientStatus

Agreement executed before 2019DeductibleTaxableCurrent

Agreement executed after 2018No deductionNot taxableCurrent

Pre-2019 agreement modified to adopt the repealNo deductionNot taxableCurrent

Child supportNever deductibleNever taxableAlways

Noncash property settlementNot alimonyNot alimonyAlways

Voluntary paymentsNot alimonyNot alimonyAlways

What counts as alimony or separate maintenance?

A payment counts as alimony only if it meets all seven IRS tests.

Amounts paid to a spouse or former spouse under a divorce or separation instrument — a divorce decree, a separate maintenance decree, or a written separation agreement — may be alimony for federal tax purposes, but only if every one of the following is true.

The spouses do not file a joint return with each other
The payment is in cash, including checks or money orders
The payment is to, or for, a spouse or former spouse under a divorce or separation instrument
The spouses are not members of the same household when the payment is made — this applies only if they are legally separated under a decree of divorce or separate maintenance
There is no liability to make the payment, in cash or property, after the death of the recipient spouse
The payment is not treated as child support or a property settlement
The agreement does not designate the payment as not includable in the recipient's income and not deductible by the payer

If even one of these is missing, the payment is not alimony for tax purposes.

Which payments are not alimony?

Several common payments look like alimony on a bank statement but are treated entirely differently.

Child supportNever deductible, never taxable, in any year.

Noncash property settlementsWhether paid as a lump sum or in instalments.

Community property incomePayments that are your spouse's share of community property income.

Upkeep of the payer's propertyPayments made to maintain property you still own.

Use of the payer's propertyLetting a former spouse use property is not a cash payment.

Voluntary paymentsAnything not required by a divorce or separation instrument.

There is an important rule where the two are combined. Child support is paid first. If an agreement provides for both but the payer pays less than the total required, the money is applied to child support first. Only the remaining amount, if any, counts as alimony.

Worked example 1 · A short payment

Your agreement requires $2,000 a month — $1,200 alimony and $800 child support. In one month you can only pay $1,500.

ComponentRequiredActually paid

Child support (paid first)$800$800 in full

Alimony (the remainder)$1,200$700 only

Total$2,000$1,500

Because underpayments apply to child support first, only $700 of that month's payment counts as alimony — not $1,200. Under a deductible pre-2019 agreement, only $700 could be treated as deductible alimony for that month.

How is alimony taxed under pre-2019 agreements?

Deductible by the payer, and taxable to the recipient.

This is the classic treatment many people still have in mind. The money effectively shifts the tax bill from the recipient to the payer: the payer reduces taxable income by the amount paid, and the recipient adds that same amount to theirs. For a higher-earning payer and a lower-earning recipient, that shift historically moved the income into a lower bracket overall.

Worked example 2 · $30,000 under a pre-2019 agreement

Payer

−$30,000

Deducts the full amount from income — and can do so whether or not they itemise.

Recipient

+$30,000

Includes the full amount as taxable income on their own return.

The tax is, in effect, transferred from one former spouse to the other.

How is alimony taxed under post-2018 agreements?

Neither side reports it: no deduction, no taxable income.

This is the reverse of the older rule, and it now applies to most newer divorces. The payment still happens, but for federal tax purposes it becomes invisible: the payer gets no relief for paying it, and the recipient owes no tax on receiving it.

The same treatment can also apply to an older agreement that has been changed. If a pre-2019 agreement is later modified, and the modification expressly states that the repeal of the alimony deduction applies to it, the newer no-deduction, no-income rule takes over from that point.

Worked example 3 · $30,000 under a post-2018 agreement

Payer

No deduction

Bears the full cost of the $30,000 with no tax relief at all.

Recipient

Not taxable

Keeps the full $30,000 with no tax due on it.

The money changes hands but neither former spouse reports it.

How do you report taxable alimony?

On Schedule 1 of Form 1040 — and you must include the other person's tax number.

Reporting applies only to taxable (generally pre-2019) alimony. How you report depends on whether you paid or received it.

If you paid it

Deduct it from income whether or not you itemise. Report on Form 1040 or 1040-SR, attaching Schedule 1. You must enter the recipient's SSN or ITIN, or your deduction may be disallowed and a $50 penalty may apply.

If you received it

Include it as income. Report on Form 1040 or 1040-SR with Schedule 1, or on Form 1040-NR with Schedule NEC if you are a nonresident alien. You must give your SSN or ITIN to the payer, or you too may face a $50 penalty.

What is recapture of alimony?

A rule that can claw back deductions if alimony drops too sharply in the early years.

In certain cases, an amount previously reported or deducted as alimony may have to be recaptured — brought back into the calculation later. Because recapture is fact-specific and tied to the pattern and timing of payments, anyone whose alimony falls significantly in the first few years should review IRS Publication 504 or take advice before assuming their earlier deductions are safe.

What should you do now?

Start with your agreement's execution date, because it decides which entire rule set applies to you.

PriorityWhat to doWhy it matters

Confirm the dateCheck whether it was executed before 2019 or after 2018.Decides whether alimony is deductible and taxable, or neither.

Separate the paymentsIdentify which payments are truly alimony, not child support or property.Only genuine alimony is deductible or taxable.

Gather tax numbersHave the other person's SSN or ITIN before filing.Missing it risks a disallowed deduction and a $50 penalty.

Report on Schedule 1Use Schedule 1 of Form 1040, 1040-SR, or 1040-NR with Schedule NEC.Correct reporting avoids errors and IRS follow-up.

Check for recaptureIf alimony fell sharply early on, review Publication 504.Recapture can pull earlier deductions back into income.

Get advice firstSpeak to a qualified US tax adviser before filing or modifying.The right treatment depends on your dates and payment pattern.

Glossary

Alimony / separate maintenanceCash payments to a spouse or former spouse under a divorce or separation instrument that meet all seven IRS tests.
Divorce or separation instrumentA divorce decree, a separate maintenance decree, or a written separation agreement under which payments are made.
Child supportPayments for the support of a child. Never deductible, never taxable, and combined underpayments apply to it first.
Property settlementA division of property between spouses. Noncash settlements, lump-sum or in instalments, are not alimony.
Recapture of alimonyA rule that can require previously deducted alimony to be brought back into the calculation where payments drop sharply early on.
Schedule 1 (Form 1040)The IRS form for additional income and adjustments to income, used to report both alimony paid and alimony received where taxable.
SSN / ITINThe tax number each former spouse must share for alimony reporting. Failing to provide it risks a $50 penalty.

Common questions

Is alimony taxable income?

It depends on the agreement date. Under an agreement executed before 2019, yes — the recipient includes it in income. Under an agreement executed after 2018, no, it is not taxable.

Can I deduct the alimony I pay?

Only if your agreement was executed before 2019 and has not been modified to adopt the repeal. Alimony under a post-2018 agreement is not deductible.

Is child support taxable or deductible?

Neither. Child support is never deductible by the payer and never counted as income by the recipient.

What if I pay less than the full amount required?

If your agreement covers both alimony and child support, any shortfall is applied to child support first. Only the remainder counts as alimony.

Do property settlements count as alimony?

No. Noncash property settlements, whether paid as a lump sum or in instalments, are not alimony.

Which form do I use to report alimony?

Schedule 1 of Form 1040 or Form 1040-SR, or Form 1040-NR with Schedule NEC for nonresident aliens, where the alimony is taxable.

Why do I need my former spouse's SSN or ITIN?

The IRS requires it to match the deduction against the income. Without it, the payer's deduction may be disallowed and either party may face a $50 penalty.

What is recapture of alimony?

A rule that can require previously deducted or reported alimony to be added back, generally where payments fall sharply in the early years. See Publication 504 for the detail.

This article is general information based on IRS Topic no. 452, Alimony and separate maintenance, and is not personal tax advice. Alimony rules are fact-specific, and situations such as recapture or pre-1985 agreements carry additional rules set out in IRS Publication 504. Always confirm your own position with a qualified US tax adviser before filing or modifying an agreement.

Source: IRS Topic no. 452, Alimony and separate maintenance (last reviewed 10 April 2026), and the IRS forms and publications it references, including Publication 504.

Not sure which set of rules applies to you?

The date on your agreement decides the answer, and the wording of any later modification can change it again. Tell us your position and we will confirm the treatment — with a fixed quote before any work begins.

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