Basic Considerations

4MEx is available to an AU that becomes ineligible for Parent/Caretaker with Child(ren) because of new or increased spousal support income OR new or increased spousal support income concurrent with changes, other than earned Modified Adjusted Gross Income (MAGI) income, that cause Parent/Caretaker with Child(ren) ineligibility.

Due to the Tax Cuts and Jobs Act of 2017, alimony is no longer considered a deduction or income as of 01/01/2019. Divorces and separations finalized before 01/01/2019, alimony is included as income and can be allowed as a deduction.

An AU with earned MAGI income that becomes ineligible for Parent/Caretaker with Child(ren) because of concurrent increases of spousal support and earned MAGI income should receive TMA. In this instance, the months of TMA and 4MEx would run concurrently.

The AU must have correctly received Parent/Caretaker with Child(ren) in three of the six months preceding the first month of Parent/Caretaker with Child(ren) ineligibility. Refer to 2162 Parent/Caretaker with Children for criteria for correctly receiving Parent/Caretaker with Child(ren). 4MEx would begin the month following the expiration of timely notice.

Parent/Caretaker with Child(ren) ineligibility may be a result of an increase in spousal support and a concurrent change. If the concurrent change alone caused Parent/Caretaker with Child(ren) ineligibility, the AU is ineligible for 4MEx.

“Spousal Support” is court-ordered payment from an estranged spouse or former spouse to the other spouse for support under the terms of a court order or settlement agreement following a divorce. Payments may be in one lump sum, or in a series of monthly payments. Alimony is also termed “spousal support” or “maintenance”.

Increased spousal support is defined as any of the following:

the initial receipt of spousal support

an increase in the amount of spousal support received

the receipt of an additional spousal support payment.

If the AU receives a back payment of spousal support, the lump sum is budgeted as income in the month of receipt unless the accumulation is because of an administrative procedure or error. Refer to 2051 Verification .

Spousal support may be received directly from the divorced spouse or another source such as Clerk of the Court.