Are the support payments paid or received deductible by the payer and taxable to the recipient?

Question 4

Were the payments paid either:

• directly to the recipient?
• to a third-party and the recipient could use the amount as he or she saw fit?
• for a specific-purpose and the recipient could use the amount as he or she saw fit?
• for a specific-purpose and the recipient could not use the amount as he or she saw fit, but the court order or written agreement states that the recipient will include the payments in income and that the payer can deduct them?

• Yes
• No

Date modified:

2016-01-04