Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 70

Ann is required under a divorce decree to pay alimony of $2,000 per month and child support of $3,000 per month. Ann has only been paying $4,000 per month because she thinks the child-support obligation is too high. On Ann's tax return, which portion of the payments does she treat as alimony and which part is considered child support