2) Spousal Support
The customer and his wife both pay spousal support to ex-spouses.
The customer’s spousal support agreement was created in 2017 and has not been modified since then. The spousal support he pays every month is allowed as a MAGI deduction.
The customer’s current wife also pays spousal support, but the agreement was created in February 2019. The spousal support she pays every month is not allowed as a MAGI deduction.