USA Alimony deduction question

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Hi, I am an accounting student with a question from a final exam in a Federal Income Tax class. The Final exam requires completing a mock tax return for a client.

The information provided in the scenario includes alimony being paid to an ex spouse. The taxpayer is on the cash basis and is required to pay $2,300 a month in alimony as part of a divorce settlement. He forgets to make the payment in December and sends the check January 2nd, but back dates the check to December 29th.

So the question is, should the $2,300 for December be included in the deduction for alimony payments for 2014 since the check was dated December 29th, or should the deduction only include January through November since the payment was not actually sent until January 2nd?

Some additional information is that the professor did note at one time that the date on a check would determine when it is considered that cash was received, however it has also been mentioned several times that knowingly providing incorrect information could lead to perjury. I did ask for clarification as to whether the preparer in the scenario is aware the check was backdated and was told to assume they were aware.

My gut instinct is no,the December payment should NOT be included in the deduction for alimony. Would I be correct, or is the date on the check the more important piece to be concerned with?

Any help would be appreciated.

Thank you!!!!!!!
 

Samir

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This is an interesting scenario. Think about it this way--if the return was audited, would there be an issue with including the backdated payment? I think the answer to this question will answer yours. ;)
 

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