If a divorce agreement executed in the 2017 specifies that a portion of the amount of an alimony payment is contingent upon the status of a child, that portion is considered to be a child support payment.

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According to the IRS, if a divorce agreement executed in the 2017 specifies that a portion of the amount of an alimony payment is contingent upon the status of a child, that portion is considered to be a child support payment. This means it is not taxable to the recipient and not deductible by the payer, unlike other portions of the alimony payment which may be taxable and deductible.

If a Divorce Agreement Executed in the 2017 Specifies That