Are alimony payments taxable?

If the divorce or separation agreement mandating the alimony payments was entered into by December 31, 2018, the alimony payments are taxable to the recipient and deductible by the payer unless a modification after January 1, 2019 expressly states the repeal of the deduction for alimony payments applies to the modification. If the divorce or separation agreement is made on or after Jan 1, 2019, the alimony payments are not taxable to the recipient and are not deductible by the payer.