What is alimony, and can you still deduct it from your Federal Taxes?

The IRS defines alimony as “Amounts paid to a spouse or a former spouse under a divorce or separation instrument” (including a divorce decree, a separate maintenance decree, or a written separation agreement). Alimony is deductible by the payer spouse, and the recipient spouse must include it in income.” www.irs.gov/taxtopics/tc452
The IRS also states that “If you paid amounts that are considered alimony, you may deduct from income the amount of alimony you paid whether or not you itemize your deductions.” However, if you are a receiver of alimony, “you must include the amount of alimony you received as income.”
Understand that these deductions for payments will only be in effect until Dec. 31, 2018. If you file for divorce before this date, but the papers are not executed until after Dec. 31, you will not be able to deduct. The requirement of alimony recipients to include alimony payments as income will not change.