Alimony and the 2017 GOP Tax Bill
Under the 2017 GOP tax bill, alimony will no longer be deductible to the payor and no longer income to the payee. To quote an article in Forbes:
Under the bill as written, the existing rules regarding alimony(deductible to the payer and taxable to the payee) remain in effect through the end of 2018. Alimony will not be deductible, nor taxable, under new agreements signed beginning on January 1, 2019. As for those old agreements? Even though you didn't ask, they stay as is, unless you modify them after January 1, 2019, by specifically referencing the new law.
See:https://www.forbes.com/sites/kellyphillipserb/2017/12/20/ask-the-taxgirl-tax-reform-questions-and-answers/#3dac53f5ddb0 for full story and more to follow.