[20020530]RS20004_离婚的税务影响：赡养费、子女抚养费和子女个人免税待遇.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20004Updated May 30, 2002Tax Implications of Divorce: Treatment of Alimony, Child Support, and theChilds Personal ExemptionLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionSummaryAlimony payments are deducted from adjusted gross income by the spouse makingpayments and included in the income of the former spouse receiving payments. Childsupport payments are viewed as intrafamily transfers of funds that absent divorce wouldnot have given rise to federal income tax consequences and as personal, family expensesare not deductible in determining the taxable income of the spouse making payments orincludible in income to the former spouse receiving the payments. The Congressresolved dependency exemption disputes by providing a rule: the custodial parentalways receives the childs personal exemption unless the right to claim the childspersonal exemption is waived in writing by the custodial parent. This report will beupdated as events warrant.Alimony PaymentsIt was 4 years after enactment of the income tax before the tax treatment of alimonypayments was d