Richard and Alice are divorced and under the terms of their written divorce agreement signed on December 30,2006,Richard was required to pay Alice $1,500 per month of which $600 was designated as child support.He made 12 such payments in 2013.Additionally,Richard voluntarily paid Alice $1,200 per month for 12 months of 2013,no portion of which was designated as child support.Assuming that Alice has no other income,her tax return for 2013 should show gross income of:

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Alimony payments made under divorce agreements executed before 2019 are taxable to the recipient. In this case, $900 ($1,500 - $600 child support) per month is considered alimony, totaling $10,800 for the year. The voluntary payments are not considered alimony since they were not required by the divorce agreement.

Richard and Alice Are Divorced and Under the Terms of Their