(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...
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       高頓網(wǎng)校特別提醒：已經(jīng)報名2014年AICPA考試的考生可按照復(fù)習(xí)計劃有效進(jìn)行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南：2014年AICPA報考指南 
　　考前沖刺：AICPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程