Divorce Matters / Legal News
January 23, 2026
How the New Tax Law Affects Alimony Payments
The Tax Cuts and Jobs Act eliminated the alimony tax deduction for divorces finalized after December 31, 2018. Alimony payments are no longer deductible for payors or taxable to recipients, dramatically changing divorce negotiations, settlement strategies, and long-term financial planning—especially in high-income and complex divorce cases.


