Under a divorce agreement executed in 2014, 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 law changes made by the Tax Cuts and Jobs Act, for divorce agreements executed after December 31, 2018, alimony payments are no longer deductible by the payer nor taxable to the recipient. However, for agreements executed before this date, cash payments (not property) that meet certain criteria can be deductible as alimony.

Under a Divorce Agreement Executed in 2014, Periodic Payments of Either