Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 88

If a parent is required to pay both alimony and child support under a pre‐2019 divorce decree and makes a single payment that is less than the total amount due, the first dollars are considered tax‐free child support. This is relevant if the alimony is pursuant to a divorce decree or separation agreement executed before 2021 under which alimony payments are deductible.