The Tax Cuts and Jobs Act (TCJA) will be changing the tax rules of the road for alimony. Under current rules, individuals who pay alimony or maintenance can deduct an amount equal to the payments made during the year as an “above-the-line” deduction. And, under current rules, alimony and maintenance payments are taxable to recipients. But under the TCJA, there’s no deduction for alimony for the payers and alimony isn’t gross income to the recipients. These rules kick in after Dec. 31, 2018, and don’t apply to existing divorces and separations.