Child support payments to a spouse or ex-spouse are not alimony and are not tax deductible. Alimony payments you make to a spouse or ex-spouse are tax deductible if the divorce or separation agreement was entered into prior to January 1, 2019. In order to determine whether you are paying alimony or child support, you will need to look at your divorce decree or separation agreement or court order that ordered the payments. Any payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. The amount of child support may vary over time. Any other payment may or may not be alimony. For example, it may be considered a property settlement and not tax deductible. You should discuss this issue with your attorney.