98 STAT. 796 <
PUBLIC LAW 98-369—JULY 18, 1984 "(C) a decree (not described in subparagraph (A)) requiring a spouse to make payments for the support or maintenance of the other spouse. "(c) PAYMENTS TO SUPPORT CHILDREN.—
"(1) IN GENERAL.—Subsection (a) shall not apply to that part of any payment which the terms of the divorce or separation instrument fix (in terms of an amount of money or a part of the payment) as a sum which is payable for the support of children, of the payor spouse. ^ "(2) TREATMENT OF CERTAIN REDUCTIONS RELATED TO CONTINGENCIES INVOLVING CHILD.—For purposes of paragraph (1), if
any amount specified in the instrument will be reduced— "(A) on the happening of a contingency specified in the instrument relating to a child (such as attaining a specified age, marrying, dying, leaving school, or a similar contingency), or "(B) at a time which can clearly be associated with a contingency of a kind specified in paragraph (1), an amount equal to the amount of such reduction will be treated as an amount fixed as payable for the support of children of the payor spouse, "(3) SPECIAL RULE WHERE PAYMENT IS LESS THAN AMOUNT SPECIFIED IN INSTRUMENT.—For purposes of this subsection, if
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any payment is less than the amount specified in the instrument, then so much of such payment as does not exceed the sum payable for support shall be considered a payment for such support. "(d) SPOUSE.—For purposes of this section, the term 'spouse' includes a former spouse. "(e) EXCEPTION FOR JOINT RETURNS.—This section and section 215 shall not apply if the spouses make a joint return with each other. "(f) SPECIAL RULES TO PREVENT EXCESS FRONT-LOADING OF A U MONY PAYMENTS.— "(1) REQUIREMENT THAT PAYMENTS BE FOR MORE THAN 6
YEARS.—Alimony or separate maintenance payments (in excess of $10,000 during any calendar year) paid by the payor spouse to the payee spouse shall not be treated as alimony or separate maintenance payments unless such payments are to be made by the payor spouse to the payee spouse in each of the 6 postseparation years (not taking into account any termination contingent on the death of either spouse or the remarriage of the payee spouse). "(2)
RECOMPUTATION WHERE PAYMENTS DECREASE BY MORE
THAN $10,000.—If there is an excess amount determined under paragraph (3) for any computation year— "(A) the payor spouse shall include such excess amount in gross income for the payor spouse's taxable year beginning in the computation year, and "(B) the payee spouse shall be allowed a deduction in computing adjusted gross income for such excess amount for the payee spouse's taxable year beginning in the computation year. "(3) DETERMINATION OF EXCESS AMOUNT.—The excess amount determined under this paragraph for any computation year is the sum of— "(A) the excess (if any) of—
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