Oregon Tax Consultants Practice Exam

If you underpay both child support and alimony, which payment is applied first?

1. Alimony

2. Equal parts to both

3. Child support

4. Neither

The correct answer is: Child support

When it comes to the prioritization of payments, child support is typically considered more urgent and critical than alimony, hence it is applied first in situations of underpayment. This stems from the obligation to ensure the well-being and needs of children are met before addressing the needs of a former spouse. Child support payments are often mandated by law to ensure that children receive proper financial support from both parents, while alimony serves the purpose of supporting a former spouse financially after a divorce. Given the legal emphasis on the best interests of the child, any underpayment would be directed towards satisfying the child support obligation first, thereby ensuring that the children's needs are met before any funds are allocated to alimony. Other alternatives such as equal payment distribution or focusing on alimony do not align with the legal and ethical criteria surrounding family law and financial responsibilities in cases of separation or divorce. Thus, prioritizing child support reflects a commitment to the welfare of the child involved.