Alimony Paid (pre-2019) — Tax Deduction Guide 2026

Alimony payments made under pre-2019 divorce agreements are deductible above the line. The Tax Cuts and Jobs Act eliminated this deduction for agreements executed after December 31, 2018.

$5,000

Avg Annual Savings

No Limit

Max Deduction

Above-the-Line

Deduction Type

Form 1040 Schedule 1

Tax Forms

Eligibility

Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.

Tax Savings Calculator

Your Tax Bracket

Deduction Amount

Estimated Tax Savings

$1,100

At the 22% tax bracket, a $5,000 deduction saves you $1,100 in taxes.

Savings by Tax Bracket

10%

$2,273

12%

$2,727

22%

$5,000

24%

$5,455

32%

$7,273

35%

$7,955

37%

$8,409

Requirements

1Divorce or separation agreement must be executed before 2019
2Payments must be in cash or cash equivalent
3Payments must not be designated as non-alimony
4Spouses cannot file a joint return together
5Payments must cease upon recipient's death

Common Mistakes to Avoid

!Claiming deduction for agreements after 2018 (no longer deductible)
!Including child support payments as alimony
!Not reporting recipient's SSN on tax return
!Confusing property settlements with alimony

Methodology & Official Sources for Alimony Paid (pre-2019)

How the Alimony Paid (pre-2019) works: This federal tax deduction reduces your taxable income before tax brackets are applied. The exact savings depend on your marginal tax rate — higher-bracket taxpayers save more from each dollar deducted. Eligibility, limits, and phaseout thresholds are governed by the Internal Revenue Code and updated annually by IRS Revenue Procedures.

Authoritative sources:

IRS Publications — official deduction guides
IRS Forms & Instructions — current year tax forms
Internal Revenue Code — primary tax law authority
IRS Interactive Tax Assistant — eligibility self-check
Taxpayer Advocate Service — IRS dispute resolution
IRS Free File — free tax filing for eligible taxpayers

Tax Disclaimer: Tax law is complex and changes annually. The information shown reflects current 2026 IRS guidance. For your specific situation — especially if you have business income, foreign accounts, or unusual deductions — consult a licensed CPA, Enrolled Agent (EA), or tax attorney. Errors in deduction claims can trigger audits.

Reviewed by Brazora Monk · Last updated 2026

Required Tax Forms

Form 1040 Schedule 1

Alimony Paid (pre-2019) by State

State rules and tax rates affect the value of this deduction. Check your state for localized guidance:

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Frequently Asked Questions

What is the Alimony Paid (pre-2019)?

Alimony payments made under pre-2019 divorce agreements are deductible above the line. The Tax Cuts and Jobs Act eliminated this deduction for agreements executed after December 31, 2018.

Who is eligible for the Alimony Paid (pre-2019)?

Available to individuals who pay alimony under divorce or separation agreements executed before January 1, 2019.

How much can I save with the Alimony Paid (pre-2019)?

The average tax savings is $5,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the Alimony Paid (pre-2019)?

You'll need to file Form 1040 Schedule 1 to claim this deduction.

What are common mistakes with the Alimony Paid (pre-2019)?

Common mistakes include: Claiming deduction for agreements after 2018 (no longer deductible); Including child support payments as alimony; Not reporting recipient's SSN on tax return; Confusing property settlements with alimony. Always double-check requirements before filing.

Is the Alimony Paid (pre-2019) worth claiming?

With average savings of $5,000, the alimony paid (pre-2019) is highly valuable. Make sure you meet all eligibility requirements.