Question

Brad and his wife were legally divorced in 2022. After the divorce, Brad retained physical custody of their son. Brad received the following amounts from his ex-wife, on behalf of their son or as ordered by the court through a divorce decree:
Court-ordered child support of $1,000 per month.
Court-ordered alimony of $500 per month.
How much of this income is taxable and must be reported on his federal return?
$0
$6,000
$12,000
$18,000

Answer 1

$0

Explanation: Child support is never taxable to the recipient. For divorces finalized after Dec. 31, 2018 (like this 2022 divorce), alimony/maintenance payments are not taxable to the recipient under current law.