The National Directory of Certified Public Accountants

Ask A CPA - Divorce & Marriage Issues

Alimony And Child Support - Partial Payment

When both alimony and child support are made together in a monthly payment, it is presumed that child support is paid first. If your husband did not pay the full amount in a month or many months, then you need to pick up as income the difference over the child support amount for that month as alimony and income on your tax return. It is reported on IRS Form 1040, page 1.

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