Alimony Tax Calculator

It depends on when your divorce was finalized. For divorces executed after December 31, 2018, alimony is NOT deductible by the payer and NOT taxable to the recipient. For divorces finalized before January 1, 2019, alimony IS deductible by the payer and taxable to the recipient, under the old rules.

The Tax Cuts and Jobs Act of 2017 (Section 11051) eliminated the alimony deduction for the payer and removed the income inclusion for the recipient for any divorce or separation agreement executed after December 31, 2018. Agreements finalized before that date continue under the old rules unless both parties agree to opt into the new rules via a modification.

Yes. If your divorce or separation agreement was executed before January 1, 2019, and has not been modified to adopt the new TCJA rules, alimony payments are still deductible by the payer as an above-the-line adjustment on Form 1040 and taxable as income to the recipient.

No. Child support is never deductible by the payer and never taxable to the recipient, regardless of when the divorce was finalized. Only alimony (spousal support) payments are affected by the pre-2019 vs post-2018 distinction. The divorce agreement must clearly separate alimony from child support.

Only if the divorce was finalized before 2019. Under the old rules, the recipient must report alimony as taxable income and pay income tax on it. Under the new TCJA rules (post-2018 divorces), the recipient does not report alimony as income — it is tax-free to them.

Yes, but only in one direction. Couples with pre-2019 agreements can modify them to adopt the new TCJA rules (no deduction, no inclusion) if both parties agree. Couples with post-2018 agreements cannot switch back to the old rules. The modification must specifically state that the TCJA rules apply.