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

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According to IRS regulations, if a divorce agreement specifies that a portion of an alimony payment is contingent upon the age or status of a child, that portion is classified as child support and is not tax-deductible for the paying spouse, nor taxable income for the receiving spouse.

If a Divorce Agreement Executed in 2017 Specifies That a Portion