Brian and Joy are divorced. Their divorce settlement agreement signed on June 1, 2017, states Brian must pay Joy $1,000 per month for child support and $1,000 per month for alimony. Joy's child support payments are:

Considered alimony.

Fully taxable.

Nontaxable.

Partially taxable.

Duke and his wife were legally divorced in 2021. After the divorce, Duke retained physical custody of their son. Duke received the following amounts from his ex-wife, on behalf of their son or as ordered by the court through a divorce decree:

• Court-ordered child support of $2,000 per month.
• Court-ordered alimony of $1,000 per month.

How much of this income should be reported on Duke's federal return?

$0

$24,000

$36,000

Nash was reimbursed in 2022 by his insurance company for a medical expense that he had previously deducted on his 2021 Schedule A (Form 1040), Itemized Deductions. What is the tax treatment of the recovered medical expense, if any?

The amount recovered should be deducted on Schedule A (Form 1040), Itemized Deductions, as a medical expense again in 2022.

The recovery is includable in income in the year received up to the amount by which the deduction or credit claimed reduced taxes in the prior year.

The 2021 return must be amended to remove the medical expense that was recovered.

Megan is single, 45 years old, and has an adjusted gross income of $70,000 for the tax year. She had the following medical expenses:

• Prescriptions: $1,480
• Doctor copays: $950
• Dental bills: $2,800
• Elective tummy tuck surgery: $6,500
• Health insurance premiums (after tax): $1,800

What is the amount of allowable medical and dental expenses Megan can report on Schedule A (Form 1040), line 4?

$1,780

$5,250

$7,030