Alimony

From the information below, from the home site, I would say that you would include alimony as income when figuring child support. If alimony ceases then the child support should be modified…

“Under federal and state income tax law, alimony is deductible by the payor spouse and reportable as income to the dependent spouse, provided that the following criteria are met: (1) the payments are in cash and not in kind; (2) the payments are made incident to divorce or to a separation agreement; (3) the parties have not designated the payments as non-alimony; (4) the parties are not living in the same household; and (5) the payor has no liability for payment after the death of the payee spouse. While the parties may privately agree that the tax deduction and the taxable income aspects of federal alimony law shall not apply, the parties may not by private stipulation create “alimony payments” that do not meet the five federal criteria and yet attempt to obtain the tax deduction for the payor.”

If alimony is paid by the same individual to pay child support it is not included. If it is received from someone other than the child support payee, it will be included.

Helena M. Nevicosi
Attorney with Rosen Law Firm

4101 Lake Boone Trail, Suite 500
Raleigh, North Carolina 27607
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Charlotte, NC 28262
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When calculating child support, is alimony included in the income of the recipient?