If a Payment Is Less Than the Full Amount of the Alimony

If a payment is less than the full amount of the alimony and child support:

A) Any excess over the amount of the alimony due is considered to be child support.
B) The full amount is treated as alimony.
C) The full amount is treated as child support.
D) Any excess over the amount of child support due is considered to be alimony.
E) None of the payment can be deducted in the tax return of the spouse making the payment.