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Payments which would otherwise qualify as alimony are presumed to
be child support if they are reduced within 6 months of the
child’s 18th or 21st birthday or legal age of majority. Sec.
1.71-1T(c), Q&A-18, Temporary Income Tax Regs., supra.
Respondent concedes that the payments at issue are presumed to be
child support under the temporary regulations because the
stipulation re modification of judgment of dissolution eliminated
alimony on January 31, 1992, which was within 6 months of
December 21, 1991, Christina's 18th birthday.
2(...continued)
such as a period equal to one-half the duration of the
marriage.
Example: A and B are divorced on July 1, 1985,
when their children, C (born July 15, 1970) and D (born
September 23, 1972), are 14 and 12, respectively.
Under the divorce decree, A is to make alimony payments
to B of $2,000 per month. Such payments are to be
reduced to $1,500 per month on January 1, 1991 and to
$1,000 per month on January 1, 1995. On January 1,
1991, the date of the first reduction in payments, C
will be 20 years 5 months and 17 days old. On January
1, 1995, the date of the second reduction in payments,
D will be 22 years 3 months and 9 days old. Each of
the reductions in payments is to occur not more than
one year before or after a different child of A attains
the age of 21 years and 4 months. (Actually, the
reductions are to occur not more than one year before
or after C and D attain any of the ages 21 years 3
months and 9 days through 21 years 5 months and 17
days.) Accordingly, the reductions will be presumed to
clearly be associated with the happening of a
contingency relating to C and D. Unless this
presumption is rebutted, payments under the divorce
decree equal to the sum of the reductions ($1,000 per
month) will be treated as fixed for the support of the
children of A and therefore will not qualify as alimony
or separate maintenance payments.
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