Let’s face it, there really are no winners in a divorce, but under current tax law, if you are the Payor of alimony, you do receive a break. Currently, the Internal Revenue Code (IRC) §215(a) allows a spouse who pays alimony (“Payor Spouse”) to take a deduction on his or her income taxes for the amount of alimony he or she actually pays. Additionally, the spouse who receives alimony (“Payee Spouse”) must report as income on his or her tax return the amount of alimony he or she actually receives.
As of January 1, 2019 the law changes as follows: the Payor Spouse is no longer entitled to a deduction and the Payee Spouse is not required to claim the payment as income.
If these points are important to you, make sure your get your divorce finalized by year end.

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