Spousal Maintenance Payments Were Non-Deductible Child Support.

Alimony payments are deductible, but the payments must satisfy the Internal Revenue Code requirements for alimony.  For example, they cannot be contingent.  In this case, the ex-husband made payments to his ex-wife under a divorce decree that would end when the child graduated from high school.  The court said that violated the non-terminable rule of I.R.C. Sec. 71(c)(2) and, therefore, the payments were not deductible.  That was the case even though the divorce decree contained a specific child support obligation that was separate from the payments for "alimony" and a statement that the "alimony" payments would be deductible.  Johnson v. Comr., T.C. Memo. 2014-67.

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