You can read Hinson v. Commissioner, US Tax Court Summary Opinion 2007-92 (June 7, 2007) here. The code is quite clear that to be taxable income/tax deductible, alimony (maintenance) must terminate on the dearth of the payee.
South Carolina adopted the Uniform Child Custody Jurisdication Act (UCCJEA) this month, bringing to 46 the number of states that have finally come onboard.
The child support “goddess”, Laura Morgan, has a helpful article on her website Child Support Guidelines about interstate modification of child support which you can find here.
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