 鲜花( 0)  鸡蛋( 0)
|
A support payment is an amount a payer has to pay to a recipient for the maintenance of the recipient, children of the recipient, or both. There are two types of support payments. The tax rules are different depending on the type.
! |1 u# `* U6 V8 u1 U3 h3 f7 D0 k% C$ {# b/ G( ]5 }) z1 O
1) Support for a spouse or common-law partner means support payments made under an order or agreement that are only for the recipient’s maintenance.
4 s1 k. @( R6 O# S1 h1 S) ]4 c% W# m0 n; u6 P$ j
2) Support for a child means any support payment that is not identified in the order or agreement as being only for the recipient’s maintenance. If an order or agreement provides for a global amount of support to be paid for a spouse or common-law partner and a child, the full amount is considered support for a child., P) w" O5 H1 G9 g9 b
2 r5 S7 i C0 Q. T: hIn all cases, the payer and the recipient must live apart because of a breakdown in the relationship when the payments are made. For an amount to be considered a support payment, it must meet certain conditions. |
|
狗仔卡
发表于 2007-3-13 18:32
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主