2019 Changes in Alimony as part of the Tax Cuts & Jobs Act of 2017 

Starting January 1, 2019 alimony (also known as maintenance or spousal support) will no longer be tax deductible for the payor and taxable to the payee (recipient). This change only applies to divorces finalized in 2019 and in the future. Tax rules for divorces prior to 2019 will remain as they were.

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