Final Judgments of Dissolution of Marriage entered into on or after January 1, 2019 are subject to a new federal tax law. In these cases, the receiving spouse does not pay taxes on alimony payments but the payor spouse does. Under the old tax law the recipient spouse pays the income taxes and the payor spouse may claim the payments as a tax deduction. This law still applies to orders entered on or before December 31, 2018.