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is alimony taxable
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GPT-5 mini
AI
Short answer: it depends on where you are and when the divorce/separation agreement was made.
United States (federal)
- For agreements executed on or before Dec 31, 2018: alimony (spousal support) is taxable income to the recipient and deductible by the payer.
- For agreements executed on or after Jan 1, 2019: alimony is neither taxable to the recipient nor deductible by the payer (Tax Cuts and Jobs Act change).
- Child support is not taxable to the recipient and not deductible by the payer.
- State tax treatment can differ from federal rules, and modifications/interpretations of older agreements can be complex — consult a tax advisor.
Other countries
- Rules vary widely. For example, many countries don’t tax spousal maintenance, or have different rules for deductibility. Tell me which country (and the date of your agreement, if US) and I can give more specific information.
United States (federal)
- For agreements executed on or before Dec 31, 2018: alimony (spousal support) is taxable income to the recipient and deductible by the payer.
- For agreements executed on or after Jan 1, 2019: alimony is neither taxable to the recipient nor deductible by the payer (Tax Cuts and Jobs Act change).
- Child support is not taxable to the recipient and not deductible by the payer.
- State tax treatment can differ from federal rules, and modifications/interpretations of older agreements can be complex — consult a tax advisor.
Other countries
- Rules vary widely. For example, many countries don’t tax spousal maintenance, or have different rules for deductibility. Tell me which country (and the date of your agreement, if US) and I can give more specific information.
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