Page 166 - Other Income for Individuals

Alimony

 Include in your income
on Schedule 1 (Form
1040), line 2a, any
taxable alimony

payments you receive.
 Amounts you receive for
Alimony child support aren’t
income to you.
 Alimony and child
support payments are
discussed in Pub. 504

/!\ Don’t include alimony payments you receive under a divorce or
separation agreement (1) executed after 2018, or (2) executed before 2019
but later modified if the modification expressly states the repeal of the
deduction for alimony payments applies to the modification. /!\
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