Before January 1, 2019, the party who paid maintenance could deduct the amount from their federal income taxes. The party who received the spousal maintenance was responsible for paying taxes.
For spousal maintenance agreements made on or after January 1, 2019, the party paying maintenance is taxed. The recipient does not pay taxes on maintenance. Your attorneys can guide you to the most current information and the appropriate tax professionals to help you understand how paying or receiving spousal support can affect your taxes.