For maintenance Orders entered during 2018 or before, normally, yes, maintenance [alimony] is taxable income to the party receiving it and a tax deduction to the party paying it. Based on the 2017 federal tax law changes, this changed. For maintenance orders entered after 2018 (i.e., from January 2019 thereafter) maintenance is no longer be tax deductible to the payer or taxable income to the recipient. If a maintenance order entered 2018 or before is modified, maintenance retains its tax deductible status (i.e., deductible to payer, taxable to payee) unless both parties agree in writing at the time of the change that it should no longer be deductible to the payer or taxable to the payee.