Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 87

Payments for child support should be fixed. If they are set by a decree of divorce or separate maintenance or a separation agreement, they are considered to be fixed.

In addition, if payments made to a parent will be reduced or terminated upon a contingency related to the child, then those payments are treated as being fixed for child support. Contingencies for this purpose include:

 Reaching the age of majority (generally age 18 or 21, depending on the law in your state)

 Leaving school

 Marrying

 Entering military service

 Moving out of the custodial parent's home

 Starting to work and/or attaining a set income level