The following is not intended to give tax advice. This area is complex. You should consult a tax expert/CPA to see whether there are changes/additions to the information below and see what the tax analysis is in your case.
The law changed in 2019 as follows: You cannot deduct spousal maintenance (alimony) payments made under a divorce or separation agreement (1) Executed after 2018, or (2) Executed before 2019 but later modified if the modification expressly states the repeal of the deduction for spousal maintenance (alimony) payments applies to the modification.