Choice "C" is correct. Among the requirements for payments to be classified as alimony are the following:
Payment must be in cash or its equivalent.
Payments cannot extend beyond the death of the payee-spouse.
Payments must be legally required pursuant to a written divorce (or separation) agreement.
Payments cannot be made to members of the same household.
Payments must not be designated as anything other than alimony.
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).
