If a divorce agreement executed in 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 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 that it is no longer tax deductible for the payor and no longer taxable income for the recipient, as child support payments do not have tax implications.

If a Divorce Agreement Executed in 2017 Specifies That a Portion