Alimony is taxable as income, but how it is taxed has recently changed. Before Jan 1, 2019, alimony was considered income for the recipient and a loss to the payer. Therefore, the payer of alimony could write off the alimony as a deduction, while the receiver would owe money on their alimony payments. However, with the passage of the Tax Cuts and Jobs Act of 2017, alimony payers became responsible for paying taxes on their alimony and can no longer count it as a deduction on their taxes.