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How are payments of alimony and separate maintenance under agreements and modifications finalized prior to 2019 treated for tax purposes? Not reported by either spouse.

How are payments of alimony and separate maintenance under agreements and modifications finalized prior to 2019 treated for tax purposes?

Not reported by either spouse.

Not deducted by the recipient spouse and included in income of the payor spouse.

Not deducted by the payor spouse and included in income of the recipient spouse.

Deducted by the payor spouse and included in income of the recipient spouse.

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