Which of the following is not considered alimony?

Child support payments are not considered alimony because they serve a distinct purpose that differs from alimony. Alimony is intended to provide financial support to an ex-spouse following a divorce to help maintain a similar standard of living that was experienced during the marriage. It is often based on factors such as the needs of the recipient and the paying spouse's ability to pay.

In contrast, child support is specifically meant to cover the expenses related to raising children following a divorce, including education, health care, and general living costs. It is directed towards the well-being and upbringing of the children, which is why it is treated differently under tax law and is not classified as alimony. Payments specified in a divorce instrument, those made directly to an ex-spouse, and payments for medical expenses of an ex-spouse can all fall under the umbrella of alimony, depending on the circumstances laid out in the divorce agreement, but child support distinctly does not.