Tax Drill-Alimony Indicate whether the following statements are True" or "False" regarding alimony and child sup a. A taxpayer realizes income from the receipt of child support payments made by his or her former spouse. b. The payor and payee of alimony may be members of the same household at the time the c. For payment to be considered alimony, there must be no liability to make the payments d. For post-1986 agreements, if payments in the first or second year exceed $15,000, payments are made. for any period after the death of the payee. alimony recapture may result to the extent of the excess alimony payments