Alimony

Money paid to a spouse or former spouse because of a written separation agreement, or a court order in a separate maintenance agreement, or divorce decree. Alimony and separate maintenance payments are taxable income to the recipient, and deductible to arrive at adjusted gross income for the payer for divorces and separation agreements finalized by December 31, 2018. Beginning in 2019, alimony is not a deduction and is not includable in income.