Hello all, 

Thank you in advance for your great advices.

There was a divorce and the judge ordered in 2019 to pay 400k to spouse based on the business income generated. The money was paid only in 2020. I know that the tax law has changed post 2018 but is there any way that the issuer can deduct that? I know that if we are talking about lump sum property payments then those payments can still be deducted; what form should be issued to the receiver of the payments?