Under a divorce agreement executed in 2017, periodic payments of either cash or property must be made at regular intervals to be deductible as alimony.

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Under the Tax Cuts and Jobs Act of 2017, for any divorce or separation agreement executed after December 31, 2018, alimony payments are not deductible by the payer, nor are they includable in the income of the recipient.

Under a Divorce Agreement Executed in 2017, Periodic Payments of Either