Is there an IRS page I can review regarding the receiving and paying of alimony?

Yes, the IRS provides detailed guidance on the tax treatment of alimony for both recipients and payers. The primary source is Publication 504, Divorced or Separated Individuals, which explains how alimony is treated depending on the date of your divorce or separation instrument and whether any later modification changes the tax treatment.

Key Rules for Alimony

• Alimony Received: If your divorce or separation agreement was executed on or before December 31, 2018, alimony received is taxable income and must be reported on Schedule 1 (Form 1040), line 2a. If the agreement was executed after December 31, 2018, or modified after that date to expressly exclude alimony from income, it is not taxable.
• Alimony Paid: If your agreement was executed on or before December 31, 2018, you may deduct alimony payments on Schedule 1 (Form 1040), line 19a. If the agreement was executed after December 31, 2018, or modified after that date to exclude alimony from income, the payments are not deductible.
• Reporting Requirements: For pre-2019 agreements, the payer must include the recipient’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Failure to provide a valid taxpayer identification number may result in penalties and disallowance of the deduction.

Where to Find IRS Guidance

• Publication 504 – Comprehensive guide on alimony rules: https://www.irs.gov/pub/irs-prior/p504--2025.pdf
• Form 1040 Schedule 1 Instructions – Details on reporting alimony received (line 2a) and deducting alimony paid (line 19a): https://www.irs.gov/pub/irs-prior/i1040gi--2025.pdf
• Publication 17 – General tax guide with section on alimony reporting: https://www.irs.gov/pub/irs-prior/p17--2025.pdf

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Disclaimer: Always verify details with the most current IRS forms, instructions, and publications. Tax rules may vary based on individual circumstances. For complex situations, consult a tax professional or attorney.