Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income Workout

Skills Workout

Certification Warm Up: Question 5 of 5

Tom is separated from his wife but does not have a legal separation agreement. He has paid $3,000 during the tax year for the support of his son, who lives with his wife. Which of the following is true?

Child support is an adjustment to income
The entire $3,000 may be considered alimony and an adjustment to income
Child support is not an adjustment to income until there is a legal separation or divorce
Child support is never an adjustment to income