Is Alimony Taxable? Child Support Tax Rules For 2025

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Taxes are already complicated enough without adding divorce or dependents to the mix. But if you’ve been making or receiving alimony or child support payments, you need to know how those payments impact your taxes. In the case of alimony, you may also need to keep records of those payments for tax deductions.

Learn more about the the tax implications of receiving or making payments.

What Is Alimony?

Alimony is the money one spouse pays the other in a divorce. It’s essentially a form of spousal support.

These are the three main types of alimony in the context of divorce agreements:

• Permanent alimony: One ex-spouse must continue making alimony payments until the other either remarries or passes away.
• Temporary alimony: The person making payments must continue to do so until the other party has had enough time to become self-sufficient. Payments typically end when the divorce proceedings are over and all property has been legally divided.
• Rehabilitative alimony: This is another short-term form of alimony, but payments may continue after the legal proceedings and property division have concluded. Rehabilitative alimony exists to help the “less employable” spouse adjust to their post-marital life.

In a divorce, the court will determine who pays alimony, the duration and the amount. If there was a prenuptial agreement, it should clearly define these payments so the judge doesn’t have to. Otherwise, the judge may consider factors like the length of the marriage and reasons for the divorce in defining alimony.

The main point of alimony is to ensure both spouses maintain the same quality of life they had during marriage. If one partner is clearly financially better off — or they have better career prospects — than the other, they’ll generally need to pay alimony.

As for how it’s calculated, it really depends on several factors, including:

• Each party’s income, assets and debts
• Each party’s employability or earning potential
• The standard of living expectations
• Marriage duration and reasons for divorce

The court may also consider other factors when setting alimony payments.

Tax Treatment of Alimony

You may be wondering if spousal support is tax deductible. The answer depends on when you finalized your divorce:

• On or before December 31, 2018: If you finalized the divorce by the end of 2018, you may be able to claim a tax deduction. The alimony recipient may also need to pay taxes on the money they received.
• On or after January 1, 2019: The Tax Cuts and Jobs Act (TCJA) changed the alimony tax implications. If the divorce was finalized after 2018, alimony payments are no longer tax deductible for the payer. The recipient doesn’t have to pay taxes on the payments, meaning alimony is no longer taxable.

If your divorce was finalized before the end of 2018, you may qualify for an alimony tax deduction if:

• Your spouse received the alimony payment as part of a divorce or separation agreement
• Payments are made in cash (property doesn’t count)
• There’s no prior agreement excluding alimony payment from being either tax deductible or taxable
• Both you and your ex-spouse reside in separate residences
• Liability for all payments ends when either spouse passes away

When it comes to alimony tax implications, it’s also worth knowing about the IRS’s recapture rule. You may be subject to this rule if:

• Your alimony payments either decrease or end within 3 calendar years of finalizing the divorce.
• Your alimony payments significantly decrease between the second and third years compared to the first year.
• Your payments in the third year are at least $15,000 less than they were in the second year.

In cases where alimony payments are subject to recapture, the payor spouse may be required to report a portion of those payments as income in the third year. The payee (recipient) would also be able to deduct the additional amount from their income for the third year [4].

What Is Child Support?

In the event of a divorce where minors are present, one spouse may be required to pay child support. Child support is essentially money paid to support the child. It can be used for things like the child’s education, health or general well-being.

Typically, the ex-spouse who acts as the primary caretaker or provider receives child support from the other party. Even in joint custody situations, child support may still be required. Payments typically continue until the child is 18 years old.

Child support can be arranged through one of the following:

• A Separation Agreement detailing the amount payable
• A Voluntary Support Agreement signed by a judge and both parents
• A civil complaint filed in district court
• The Child Support Enforcement Agency

Unlike alimony, which is for the spouse’s benefit, child support is for the child’s benefit.

Tax Treatment of Child Support

So, is child support tax deductible?

In short, no. Child support payments are not taxable or deductible for either party. Whether you’ve received or paid child support, don’t include those payments on your tax return.

Be aware that some states have their own regulations. If you’re filing state taxes, brush up on the current alimony and child support tax rules first to ensure you’re filling correctly.

Key Differences Between Alimony and Child Support for Taxes

While both are related to divorce, the alimony and child support tax rules differ in several ways. These are the key differences between both as far as tax implications go:

• Alimony: If the divorce was finalized in 2019 or beyond, alimony payments won’t be considered taxable income or be eligible for a tax deduction. Alimony payments may be deductible or reportable as taxable income if the divorce was finalized before 2019.
• Child support: Child support payments are not subject to taxation. They do not need to be included on your federal tax return.

How to Report Alimony on Your Taxes

If you’re wondering about the rules of reporting alimony and child support, you’re in the right place. The good news is you don’t have to report child support on your federal tax return.

As for alimony, it depends on when the divorce was finalized. If you reached a divorce agreement before the start of 2019, you’ll need to include it on Form 1040, Schedule 1.

If you’re the ex-spouse making payments:

• Enter how much you paid on line 18a
• Include the recipient’s Social Security number on line 18b (failure to do this could result in a $50 fine)
• Indicate the date of the divorce or separation agreement on line 18c

If you’re receiving payments:

• Input the amount received on line 2a
• Include the date of the divorce or separation agreement on line 2b
• Provide your Social Security number (or else potentially face a $50 fine)

For a divorce agreement dating January 1, 2019 or beyond, you don’t have to report alimony payments on your federal tax return.

The Bottom Line

Understanding your tax liability is important. There are greater tax implications to alimony, but it doesn’t hurt to know the alimony and child support tax rules before you file.

If you’re getting a divorce, or you’ve already finalized a divorce or separation agreement, consider consulting with a tax professional about any divorce-related tax concerns you might have. It’s better to know than to risk underreporting income, claiming deductions that aren’t there or otherwise making an error on your tax return.

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