IRS Tough When Child Support Upon Divorce Disguised as Alimony – Child Contingency Rule Steadfast

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This article only applies to divorced or divorcing spouses whose alimony award was established, pursuant to a Property Settlement Agreement (PSA), and/or the spouses were officially divorced, on or before December 31, 2018.
Child Contingency Rule
The US Tax Court, in the recent case of Johnson v. Commissioner, T.C. Memo 2014-67 (April 14, 2014), has cleared up some misunderstandings regarding the IRS’s Child Contingency Rule.

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