If a divorce agreement executed in 2014 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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If a portion of an alimony payment is contingent upon the status of a child, it is considered to be child support under the IRS rules. This is because it is dependent on a factor related to the child, and therefore falls under the definition of child support payments.

If a Divorce Agreement Executed in 2014 Specifies That a Portion