Alimony or any other spousal support from divorces or agreement after January 1, 2019 are not taxable income on federal taxes. The person who pays the alimony cannot deduct it from their taxes.
For tax years beginning or after January 1, 2022, alimony and other spousal support is not taxable as income on the Massachusetts income tax of the person getting the payments and cannot be deducted by the person paying.