2019年是转点；变了； 看协议的时间， 川总变得

来源: 于 2025-06-26 22:16:52 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

Whether alimony is taxable depends on when the divorce or separation agreement was finalized:

Before January 1, 2019:

  • Alimony is taxable to the recipient.

  • Deductible for the payer.

This applies to:

  • Divorce or separation agreements executed before Jan 1, 2019, and not modified after that date.

On or After January 1, 2019:

  • Alimony is NOT taxable to the recipient.

  • Not deductible by the payer.

This change was made under the Tax Cuts and Jobs Act of 2017 (TCJA).

Summary Table

Agreement Date Recipient Pays Tax? Payer Can Deduct?
Before Jan 1, 2019 Yes Yes
On or After Jan 1, 2019 No No