6. Alimony Deductions
With the adoption of the Tax Cuts and Jobs Act, alimony payments resulting from any divorce or separation agreements made after Dec. 31, 2018, are no longer deductible.
However, alimony payments tied to divorce or separation agreements that were settled before the 2018 deadline are still deductible by the payer.
It would be unwise to try and trick the IRS by claiming your divorce or separation happened before this deadline. “If you were deducting it previously … or just started in 2018, don’t be surprised if the IRS wants to see your divorce agreement,” Miller cautioned.