How will the new tax law affect families, businesses, and individuals? Changes have been made to the child tax credit, the standard deduction, individual and corporate tax rates, the mortgage interest, and property tax deductions.
Now maintenance is tax includible. That means that the person who gets maintenance adds it to their gross come.
Maintenance is also tax deductible. That means that the person who pays it can deduct it from their gross income.
Under the new law, in 2019 maintenance is not added to the income of the person who gets it. And, it is not deducted from the income of the person who pays it.
The change in the law may not affect cases that are done before January 1, 2019.