If you divorced before 2019 and are paying alimony, you can claim these payments as an above-the-line deduction.
Alimony or separation payments are deductible if the taxpayer is the payer. The recipient of those payments must include it in their income as it is taxable. If a divorce agreement was finalized by January 31, 2018, there is no change in the alimony deduction.
Due to the Tax Cuts and Jobs Act (TCJA), alimony paid will no longer be deductible if you entered into a divorce or separation agreement on or before December 31, 2019. It also applies if the agreement is changed after December 31, 2019, to show that the alimony received is not included in your former spouse’s income. Also, alimony paid will not be deductible if a divorce or separation agreement is entered into after December 31, 2019.
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