I know that starting in 2019, alimony payments are no longer tax deductible, but that agreements entered into before 2019 are grandfathered in. What counts as entering into an agreement for this purpose? Is it enough that the parties sign a settlement agreement providing for spousal support, or does it need to he ordered by a judge in order to be official?

  • The new tax code changes apply to "any divorce or separation instrument (as defined in section 71(b)(2) of the Internal Revenue Code of 1986 as in effect before the date of the enactment of this Act) executed after December 31, 2018". – Kevin Cathcart Nov 20 '18 at 19:13
  • The relevant definition is: "(A) a decree of divorce or separate maintenance or a written instrument incident to such a decree, (B) a written separation agreement, or (C) a decree (not described in subparagraph (A)) requiring a spouse to make payments for the support or maintenance of the other spouse." So now the question becomes which of those types of documents is the settlement agreement in question, and when is such a document considered "executed". Hopefully this information will help somebody familiar with those documents answer this question. – Kevin Cathcart Nov 20 '18 at 19:13

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