(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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