It is not always easy to distinguish an obligation to pay alimony from an obligation to make payments pursuant to the division of marital property. Yet the characterization of an obligation as alimony or property division can have important consequences. Do the following statements apply to alimony, a property$-$division obligation, or both?

For a divorce or separation agreement executed before $2019,$ payments are taxable income to the recipient spouse and deductible from the gross income of the payor spouse.