CDFA Exam Studyguide questions with verified correct
detailed answers latest updated version 2025
🔹 Spousal & Child Support and Taxation (70 Q&A)
Spousal Support Basics (14 Q)
1. What is spousal support (alimony)?
o A) Payment from ex to spouse
o B) Childcare cost sharing
o C) Property tax reimbursement
o D) Stock dividends
Answer: A
2. Which factor affects spousal support determination?
o A) Both spouses’ income
o B) Child’s school
o C) Length of divorce proceedings
o D) Favorite color
Answer: A
3. Spousal support can be:
o A) Lump sum or periodic payment
o B) Paid by child
o C) Food stamps
o D) Paid in advance only
Answer: A
4. Which party typically pays spousal support?
o A) Lower earner
o B) Higher earner
o C) Child’s estate
, o D) Mutual fund
Answer: B
5. Temporary spousal support is paid:
o A) After divorce
o B) During divorce proceedings
o C) For child support
o D) For medical bills
Answer: B
6. Permanent spousal support ends when:
o A) Death/remarriage of recipient
o B) Ex moves out
o C) Child turns 18
o D) Tax year ends
Answer: A
7. Rehabilitative support covers:
o A) Vocational training
o B) Home repairs
o C) Child healthcare
o D) Stock investments
Answer: A
8. Reimbursement support repays:
o A) Educational expenses paid during marriage
o B) Child support
o C) Mortgage payments
o D) Taxes
Answer: A
9. Which is NOT a spousal support factor?
o A) Standard of living during marriage
o B) Age and health
, o C) Color of house
o D) Ability to work
Answer: C
10.Support amount is often calculated using:
o A) Income differential
o B) Number of pets
o C) Divorce length
o D) Marital home size
Answer: A
11.Tax treatment prior to 2019:
o A) Deductible to payer, taxable to recipient
o B) Non-deductible
o C) Taxable to both
o D) Tax-free
Answer: A
12.Post-2018 Tax Cuts and Jobs Act:
o A) Spousal support not deductible by payer
o B) Still deductible
o C) Double deductible
o D) Tax-free
Answer: A
13.Alimony defined under 2018 changes:
o A) Paid under agreement after 2018 taxable only to payer
o B) Tax-deductible
o C) Paid by court
o D) Estimated tax only
Answer: A
14.Child support is:
o A) Not tax-deductible or taxable
detailed answers latest updated version 2025
🔹 Spousal & Child Support and Taxation (70 Q&A)
Spousal Support Basics (14 Q)
1. What is spousal support (alimony)?
o A) Payment from ex to spouse
o B) Childcare cost sharing
o C) Property tax reimbursement
o D) Stock dividends
Answer: A
2. Which factor affects spousal support determination?
o A) Both spouses’ income
o B) Child’s school
o C) Length of divorce proceedings
o D) Favorite color
Answer: A
3. Spousal support can be:
o A) Lump sum or periodic payment
o B) Paid by child
o C) Food stamps
o D) Paid in advance only
Answer: A
4. Which party typically pays spousal support?
o A) Lower earner
o B) Higher earner
o C) Child’s estate
, o D) Mutual fund
Answer: B
5. Temporary spousal support is paid:
o A) After divorce
o B) During divorce proceedings
o C) For child support
o D) For medical bills
Answer: B
6. Permanent spousal support ends when:
o A) Death/remarriage of recipient
o B) Ex moves out
o C) Child turns 18
o D) Tax year ends
Answer: A
7. Rehabilitative support covers:
o A) Vocational training
o B) Home repairs
o C) Child healthcare
o D) Stock investments
Answer: A
8. Reimbursement support repays:
o A) Educational expenses paid during marriage
o B) Child support
o C) Mortgage payments
o D) Taxes
Answer: A
9. Which is NOT a spousal support factor?
o A) Standard of living during marriage
o B) Age and health
, o C) Color of house
o D) Ability to work
Answer: C
10.Support amount is often calculated using:
o A) Income differential
o B) Number of pets
o C) Divorce length
o D) Marital home size
Answer: A
11.Tax treatment prior to 2019:
o A) Deductible to payer, taxable to recipient
o B) Non-deductible
o C) Taxable to both
o D) Tax-free
Answer: A
12.Post-2018 Tax Cuts and Jobs Act:
o A) Spousal support not deductible by payer
o B) Still deductible
o C) Double deductible
o D) Tax-free
Answer: A
13.Alimony defined under 2018 changes:
o A) Paid under agreement after 2018 taxable only to payer
o B) Tax-deductible
o C) Paid by court
o D) Estimated tax only
Answer: A
14.Child support is:
o A) Not tax-deductible or taxable