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12-07-2019
06:00 AM
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Publication 504 maybe? Page 13 states:
Note. Amounts paid as alimony or separate maintenance payments under a divorce or separation agreement executed after 2018 won't be deductible by the payer. Such amounts also won't be includible in the income of the recipient.
https://www.irs.gov/pub/irs-pdf/p504.pdf