Is Spousal Support Taxable in Columbus, Ohio? Understanding the Rules

If you are navigating divorce in Columbus—or anywhere in Ohio—it’s crucial to know how spousal support (also called alimony) is taxed. Federal law plays a major role, and Ohio follows suit.

Federal Rule (Applies in Ohio, Too)

Under the Tax Cuts and Jobs Act, the tax rules depend on the date your agreement was signed:

• Agreements executed Jan 1, 2019 or later➤ Spousal support is not taxable income to the recipient and not deductible by the payer.

• Agreements before Jan 1, 2019➤ Traditional treatment: support is taxable to the recipient and deductible by the payer. 

• Pre-2019 orders modified after 2019, if expressly amended to adopt IRS rules, follow the new, tax-free structure.  

• Ohio courts explicitly recognize that post-2019 spousal support follows the federal non-taxable, non-deductible structure.

• Under Ohio Revised Code § 3105.18, “tax consequences” are a mandatory factor in awarding support, so courts consider this in settlements

Practical Implications for Columbus Couples

1. Confirm the date of your divorce or modification.

• Post-2019 agreements: support—tax-free for recipient, non-deductible for payer.

• Pre-2019 agreements: opposite—recipient reports, payer deducts.

  
  

2. Modify older agreements to update tax terms.

• If you divorced before 2019, consider adding new wording:“Pursuant to the Tax Cuts and Jobs Act of 2017, the parties agree that … support payments shall not be deductible by the payer nor included in income by the recipient.”This change must be formally incorporated into your decree.

  
  

3. Factor tax treatment into negotiations.

• Since support isn’t deductible post-2019, payers give from after-tax income, while recipients receive support tax-free. That always affects the net financial outcome.

4. Work with a Columbus attorney.

• Ohio judges weigh “tax consequences” as a factor, and Columbus-based lawyers can help ensure your decree language is clear, protective, and tax-smart .