美国CPA模拟试题：Regulation（五）

Which of the following conditions must be present in a post-1984 divorce agreement for a payment to qualify as deductible alimony?

A. I, II, III.

B. I, II.

C. I, III.

D. II, III.

【答案解析】A

Choice "a" is correct. Among the requirements for payments to be classified as alimony are the following:

1. Payment must be in cash or its equivalent.

2. Payments cannot extend beyond the death of the payee-spouse.

3. Payments must be legally required pursuant to a written divorce (or separation) agreement.

4. Payments cannot be made to members of the same household.

5. Payments must not be designated as anything other than alimony.

6. The spouses may not file a joint tax return.

Note: The requirements for payments to be considered alimony (income) are the same as for payments to be alimony (deductions).