Under the 2017 Tax Cuts and Jobs Act, what is the tax treatment of alimony and separate maintenance payments under a divorce or separation agreement executed after 2018? Answer Select Select Select Select Deductible by the payor and includable in the income of the recipient. Not deductible by the payor and not includable in the income of the recipient. Deductible by the payor but not includable in the income of the recipient. Not deductible by the payor but includable in the income of the recipient.