Alimony refers to financial support provided by one spouse to another following a divorce or separation.
Child support is a payment specifically designated for the purpose of child support under a divorce or separation agreement. Such payments are neither deductible by the payer nor taxable to the payee.
An unmarried taxpayer is a taxpayer who is single, has obtained a final decree of divorce or separate maintenance, or a decree of annulment by the last day of the tax year. They are considered unmarried for the entire year.
