ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] If alimony and child support payments are court ordered, reasonable in amount, and being paid, they are allowable. If payments are not being made, do not allow the expense unless the non-payment was due to temporary job loss or illness. Restitution payments made to other victims pursuant to a court order are allowable expenses. [Notes/Tips] Review the court order. Payments that are included in a state court order are not necessarily allowable (such as a child's college tuition that would not otherwise be allowable as a necessary expense.) See Exhibit 5.15.1-1, Question 15. [Expense Item] 
Court-Ordered Payments(Alimony, child support, including orders made by the state, and other court ordered payments)
IRS financial analysis manual200405
Expense Item