Many wonder how alimony aka spousal support is treated for tax purposes. In fact, not too long ago a change in the law took place that changed how alimony payments are taxed. If you and your spouse had a divorce agreement in place by December 31, 2018, the payor could deduct alimony payments on their taxes while the recipient claimed payments as income, which was advantageous to a higher earning payor. However, under the new law, effective January 1, 2019, the payor may no longer deduct spousal payments from their taxes and recipients cannot claim the payments as income so structuring spousal support and property division in the most advantageous way is key. Contact an experienced Illinois spousal support attorney if you have questions.