(REG) The requirements for alimony to be deductible by paying former spouse and includable by the recipient
　　g)Payments must b legally required pursuant to a written decree
　　h)Payments must be in cash or its equivalent
　　i)Payments cannot extend beyond death of payee
　　j)Payments cannot be made to members of same household
　　k)No joint return filed
 
　　Instructor’s Tips:
　　Child support is non-taxable income, and is not reported on your federal tax return.
　　“Cash” includes checks or money orders, “cash equivalent” are marketable securities with very short maturity (less than 3 months), like U.S. government Treasury bills, bank certificates of deposit, etc...
高顿网校微信二维码
关注高顿网校微信，*9时间获取AICPA考试时间提醒，体验全新备考方式
 
       高顿网校特别提醒：已经报名2014年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
　　报考指南：2014年AICPA报考指南 
　　考前冲刺：AICPA 考试试题   考试辅导
　　高清网课：AICPA网络课程