For people who have signed a Separation Agreement or who are granted a Judgment of Divorce on or before December 31, 2018, alimony payments (referred to in New York as spousal maintenance payments) that are made pursuant to those Agreements or Judgments (or subsequent modifications to those Agreements or Judgments) will still be tax deductible to the party paying the maintenance and includible as taxable income to the party receiving the maintenance. However, for Agreements signed or Judgments granted after December 31, 2018, maintenance payments will no longer be deductible to the party paying the maintenance and will no longer be considered as taxable income for the receiver party receiving the maintenance.
