Executed before 2019
The old federal treatment generally continues: qualifying alimony is deductible by the payer and taxable to the recipient.
Alimony Tax Calculator
See whether alimony changes federal taxable income and estimate the payer's after-tax cost or the recipient's after-tax cash.
01 —INPUTS
Your Alimony Arrangement
Under the post-2018 federal rules, alimony is not deductible by the payer and is not taxable to the recipient.
After-tax annual cost
$24,000Estimated federal tax savings
$0Monthly alimony
$2,000Federal estimate only. It assumes the standard deduction and does not model state treatment, recapture, child support, property transfers, or whether a payment satisfies every pre-2019 alimony requirement.
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Which agreement date controls?
Executed after 2018
The payer gets no federal deduction, and the recipient does not report the payment as federal income.
Old agreement modified later
It changes to the new treatment only if the modification expressly says the new rule applies.
Frequently asked questions
Is alimony tax-deductible in 2026?
Usually no. For agreements executed after December 31, 2018, the payer cannot deduct alimony and the recipient does not include it in federal taxable income. A qualifying pre-2019 agreement generally keeps the old treatment unless a later modification expressly adopts the new rules.
How is alimony from a pre-2019 divorce taxed?
For a qualifying agreement executed before 2019, the payer generally deducts alimony and the recipient includes it in income. The calculator estimates the incremental federal effect using 2026 brackets and the standard deduction.
Does modifying an old divorce agreement change the tax rule?
Not automatically. A pre-2019 agreement modified after 2018 moves to the new treatment only when the modification expressly states that the repeal of the alimony deduction and income inclusion applies.
Is child support treated as alimony?
No. Child support is not deductible by the payer and is not taxable to the recipient. Property settlements and voluntary payments outside the decree also are not treated as alimony.
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