Is Alimony Tax Deductible in Florida? (2026 Tax Rules)

Is Alimony Tax Deductible in Florida?

Quick Answer: **No—for divorces finalized after December 31, 2018.** The Tax Cuts and Jobs Act of 2017 eliminated the alimony tax deduction. The paying spouse cannot deduct alimony, and the receiving spouse does not pay income tax on it.

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The Tax Law Change Explained

Before 2019 (Old Rule)

For divorces finalized before January 1, 2019:

Paying spouse could **deduct** alimony from taxable income
Receiving spouse had to **report** alimony as income
This created a tax benefit (income shifted to lower-bracket spouse)

After 2018 (Current Rule)

For divorces finalized January 1, 2019 or later:

Paying spouse **cannot deduct** alimony
Receiving spouse **does not report** alimony as income
No tax benefit from alimony structure

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How This Affects Florida Divorce Negotiations

For the Paying Spouse

The change makes alimony more expensive in real dollars:

**Example:**

Scenario	Monthly Alimony	Tax Bracket	Actual Cost
Pre-2019 (deductible)	$3,000	32%	$2,040
Post-2018 (not deductible)	$3,000	32%	$3,000

The paying spouse now bears the full cost without tax relief, making every dollar of alimony cost a full dollar.

For the Receiving Spouse

Alimony is now tax-free income:

**Example:**

Scenario	Monthly Alimony	Tax Bracket	Take-Home
Pre-2019 (taxable)	$3,000	22%	$2,340
Post-2018 (tax-free)	$3,000	N/A	$3,000

The receiving spouse keeps every dollar without paying income tax.

Negotiation Implications

Because of the tax change:

Paying spouses may push for lower alimony amounts
Receiving spouses may accept lower amounts since they're tax-free
Overall alimony awards may trend slightly lower
Property division may become more attractive than alimony

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Pre-2019 Divorces: Modifications

If your divorce was finalized before 2019 and you modify alimony:

**Default Rule:** The original tax treatment continues (deductible/taxable)

**Exception:** If the modification agreement specifically states that the new tax rules apply, then post-2018 rules apply

Most people modifying pre-2019 orders do NOT want to change the tax treatment, so be careful with modification language.

→ **Need to modify alimony?** Our [Alimony Modification](/services/modify-alimony) service handles the petition while preserving beneficial tax treatment from pre-2019 orders.

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Common Questions

What About Child Support?

Child support has never been tax deductible for the payer or taxable income for the recipient. That hasn't changed.

What About Property Division?

Property division in divorce is generally not a taxable event. Transferring assets between spouses incident to divorce doesn't trigger immediate tax consequences (though future sales may).

What About Legal Fees?

Divorce attorney fees are generally not tax deductible, including:

Fees for obtaining alimony
Fees for property division
Litigation costs

(Tax advice for producing taxable income may have limited deductibility—consult a tax professional.)

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How Florida Courts Handle Alimony

Types of Alimony in Florida (F.S. 61.08)

Following the 2023 alimony reform:

Type	Purpose	Duration
Temporary	During divorce proceedings	Until final judgment
Bridge-the-Gap	Short-term transition	Up to 2 years
Rehabilitative	Education/training	Up to 5 years
Durational	Post-divorce support	Up to length of marriage (50-75%)

Note: Permanent alimony was eliminated for divorces filed after July 1, 2023.

Factors Courts Consider

Under F.S. 61.08, courts consider:

Length of marriage
Standard of living during marriage
Each party's financial resources
Earning capacities
Contributions to the marriage
Age and health of parties
Tax consequences (while no longer deductible, still relevant to cash flow)

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Tax Planning Strategies

For Paying Spouses

Since alimony isn't deductible:

Consider larger property division instead of alimony
Negotiate lower monthly amounts (since receiving spouse keeps it tax-free)
Front-load payments if cash flow allows
Consider lump-sum buyouts

For Receiving Spouses

Since alimony is tax-free:

You may accept lower amounts than pre-2019 recipients
Consider alimony over property that might have capital gains
Factor in the full value of tax-free dollars
Plan for end of alimony (no tax-free income anymore)

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Consult Professionals

Tax implications affect divorce strategy. Work with:

A family law attorney who understands tax implications
A CPA or tax advisor for your specific situation
A financial planner for long-term planning

Schedule a $95 Strategy Session to discuss how tax rules affect your divorce options.

Frequently Asked Questions

Is alimony tax deductible in Florida?

No, for divorces finalized after December 31, 2018. The Tax Cuts and Jobs Act eliminated the alimony deduction. The paying spouse cannot deduct alimony, and the receiving spouse does not pay taxes on it. For pre-2019 divorces, the old rules (deductible/taxable) still apply.

Do I have to pay taxes on alimony I receive in Florida?

For divorces finalized after 2018, no—alimony is tax-free to the recipient. For divorces finalized before 2019, yes—alimony is taxable income to the recipient under the old rules.

How does the alimony tax change affect divorce negotiations?

Since payers can't deduct alimony, they often push for lower amounts. Since recipients don't pay taxes on it, they may accept lower amounts that equal the same after-tax value. Property division may become more attractive relative to alimony.

What if I modify a pre-2019 alimony order?

By default, the original tax treatment continues. However, if the modification agreement specifically states that the new (post-2018) tax rules apply, then the new rules will govern. Be careful with modification language to preserve favorable tax treatment.

Is child support tax deductible in Florida?

No. Child support has never been tax deductible for the payer or taxable income for the recipient. This has not changed under any recent tax law.