Is alimony taxable?

Updated April 20, 2026 4 min read

Getting divorced is stressful enough, and even more so when you consider the financial and tax implications that come with it. In terms of alimony, you might have questions about how to report alimony on your tax return — whether you're paying it or receiving it.

Thanks to the 2017 Tax Cuts and Jobs Act (TCJA), the IRS made these tax rules much simpler, as certain types of spousal support, like alimony payments, aren’t required to be part of your taxable income.

Let's take a closer look at how tax rules around alimony might affect your tax liability and that of your former spouse — and why those with a divorce agreement or court order predating 2019 have to follow different tax rules.

Learn more: Everything you need to know to file your taxes in 2025

Is alimony taxable?

The answer depends on when you got divorced. If your divorce or legal separation was finalized on Jan. 1, 2019, or later, alimony or maintenance payments are not taxable as gross income for the recipient spouse.

For those who don’t fall under the new rules, tax treatment of alimony can be a bit more complicated. If your divorce was finalized on or before Dec. 31, 2018, alimony is required to be reported on your income tax return. The receiving spouse should report any amount of alimony as income to the IRS.

Are alimony payments tax-deductible?

If you’re the taxpayer responsible for paying alimony, that money is not deductible for divorces finalized in 2019 or after.

If your divorce decree predates 2019, the alimony deduction is a bit more complicated. For the paying spouse, alimony payments are eligible for an above-the-line tax deduction, which may help you avoid landing in a higher tax bracket .

What types of spousal support count as alimony?

Alimony is defined as financial support one ex-spouse, usually the higher earner, pays to another. This is different from separate maintenance, which is financial support that's part of a legal separation when couples are still married.

To be considered alimony for tax purposes, the IRS says that the spousal support needs to meet the following criteria:

A joint tax return isn’t filed for the current tax year.
The payment is made through cash, check, or money orders.
The payment goes to a spouse or a former spouse under a divorce or separation instrument.
Spouses or ex-spouses aren’t sharing a household when the payments are made.
Payments aren’t required to be made either in cash or property after the death of the receiving spouse.
Payment isn’t part of a property settlement or child support payments.

To be considered alimony, the divorce or separation agreement also can’t specify that the payment needs to be part of the gross income of the payee spouse or that it isn’t allowable as a deduction to the payer spouse.

Learn more: Standard deduction vs. itemized: How to decide which tax filing approach is right

Is the tax law for alimony different from child support?

Child support is a form of spousal support designed to financially provide for adopted or biological children of the marriage. Typically, child support is paid directly to the parent with primary custody or the one considered by the court as the custodial parent until the child is 18.

While child support is considered different from alimony for tax purposes, the rules are similar. Child support is not taxable as income, nor are the payments tax-deductible. This tax approach for child support payments has been consistent in family law for many years.

Is alimony taxable? FAQs

1. When do I have to report alimony on my taxes?

If your divorce decree was finalized before Jan. 1, 2019, you are required to report alimony or alimony payments you receive on your federal tax return using Form 1040 , Schedule 1.

In the case of the alimony payer, pre-2019 payments have tax benefits and are an above-the-line deduction. You can enter the amount of alimony paid and the recipient’s Social Security number in your Form 1040.

For divorces finalized after 2019, neither the paying or the receiving spouse must report alimony to the IRS.

2. Is the treatment of alimony for tax purposes different in each state?

Yes, alimony payments can be handled differently depending on your state. For example, in California, payments on community property income are not considered alimony. You should consult your state’s revenue department website for more information about how to report spousal support for state tax purposes.

3. Who gets the tax deduction for claiming a dependent after a divorce?

Generally, the custodial parent should claim the child as a dependent in order to receive the child tax credit, but this can also depend on whether the divorce decree specifies a different approach. For instance, some parents may agree to take turns claiming the dependent every other tax year.

For the IRS , the custodial parent is the parent with whom the child or dependent lives for the majority of the tax year.