**Tax year 2018 and Earlier**Is child support included with alimony? I was awarded marital support but want to know if the child support was included in these payments

[Coleen3 · Accepted solution]

FOR TAX YEAR 2018 AND PRIOR

Child Support and Alimony are two separate things. Child support is never taxable nor deductible whereas alimony may be.

Alimony Requirements

A payment is alimony only if all the following requirements are met:

• The spouses don't file a joint return with each other;
• The payment is in cash (including checks or money orders);
• The payment is to or for a spouse or a former spouse made under a divorce or separation instrument;
• The divorce or separation instrument doesn't designate the payment as not alimony;
• The spouses aren't members of the same household when the payment is made (This requirement applies only if the spouses are legally separated under a decree of divorce or of separate maintenance.);
• There's no liability to make the payment (in cash or property) after the death of the recipient spouse; and
• The payment isn't treated as child support or a property settlement.

Payments Not Alimony

Not all payments under a divorce or separation instrument are alimony. Alimony doesn't include:

• Child support,
• Noncash property settlements, whether in a lump-sum or installments,
• Payments that are your spouse's part of community property income,
• Payments to keep up the payer's property,
• Use of the payer's property, or
• Voluntary payments (that is, payments not required by a divorce or separation instrument).