Beginning Jan. 1, 2019, alimony or separate maintenance payments are not deductible from the income of the payer spouse, or includable in the income of the receiving spouse, if made under a divorce or separation agreement executed after Dec. 31, 2018
Spousal Support Orders and Agreements prior to January 1,2019 are still taxable support orders And The IRS has found that there is a significant discrepancy existing between family law alimony/spousal support deductions claimed by payers and income reported by recipients!
If you are receiving family law spousal support/alimony based on a written agreement or court order written before January 1, 2019 it is income to you unless it specifically states it is not taxable to you.
You must report it on your federal and state tax return. If you are paying family law spousal support/alimony under a written agreement or court order, you are entitled to deduct it on your federal and state tax return.
To help remind your former spouse to report the family law spousal support/alimony you are paying and avoid an IRS tax audit for a discrepancy, I recommend you provide your former spouse with a written notice of how much you paid and how much you intend to take as a tax deduction. Ask your former spouse to advise you of any discrepancies in the family law spousal support/alimony amount paid and amount they will be reporting. If there are disparities in the amount of family law spousal support/alimony paid versus the amount of family law spousal support/alimony reported as a tax deduction, it will likely trigger an IRS tax audit. So do yourself a favor and work together to insure your accounting and reporting do not have discrepancies in them.
See the IRS Report: Significant Discrepancies Exist Between Alimony Deductions Claimed by Payers and Income Reported by Recipients
March 31, 2014 Reference Number: 2014-40-022