 Okay. So lines 2A and 2B, alimony received. So now you've got a taxpayer receiving alimony. Enter amounts received as alimony or separate maintenance pursuant, percent to a divorce or separation agreement entered into on or before. Here's the cutoff date, December 31st, 2018. Unless the agreement was changed after December 31st, 2018 to expressly provide that alimony received isn't included in your income. So in other words, before December 31st, 2018, if you were trying to make your agreement from a separation of divorce in that type of situation, you've got this weird thing where if the payment is being categorized as child support, then the person paying it might not be able to get the deduction and the person receiving it might not have to record it in income. But if it's alimony, then if it's categorized as alimony, then the person that is paying it might get a deduction and when they get the deduction, when they claim the deduction, they would generally put the social security number of the person receiving the money. The other spouse, the ex-spouse, in a similar way as you would have with the 1099, the IRS having the same kind of influence they have in business transactions, pressuring the one that gets the tax benefit. All the information including tax benefits is in here. The payer to tell them who they paid so they can go after the recipient for the taxes in that transaction and the one that got the money would have to include it in income. Now you can see that kind of makes the agreement between the two more complicated because you would think that you would just figure out then what the tax consequences would be and work that into your separation agreement to determine what the payments would be and so on and so forth that would be fair. After 2018, they basically kind of removed that so that, so whether it's categorized as child support or alimony, then the person that is paying doesn't get the deduction and the person that's receiving isn't going to have to include an income. So you can kind of think, well, maybe that's harsh on the person that's paying because they don't get a deduction anymore. But again to me, that would just mean that if you made the contract under the new agreement, you would just adjust the payments to take into consideration that now the tax law doesn't allow you a deduction. It would be a simplified agreement and you would expect if the agreement would look different than it would if the tax code was structured in the other way. But obviously if you made the decision before 2018, December 31st, 2018, then you had to structure it given the tax law at that point in time unless you changed it after that. Okay, so alimony received is not included in your income if you entered into a divorce or separation agreement and after December 31st, 2018, if you are including alimony in your income, you must let the person who made the payments know your social security number. If you don't, you may have to pay a penalty for more detail C publication 504. So if you're including it in income, then you would expect the person that's paying it would have gotten a deduction. And it's kind of like if you were doing contracting work for a company, you have to give them your number, your social security or EIN number, so that they on their end can take the deduction. So if you're so right, that's the kind of the thought process. Now there's also this definition between what is alimony versus child support, not as big a problem of a definition given the fact that the tax, there's not as big tax difference between the allocation between the two. But you know, the child support is of course the money that is being paid for the support of a child. And oftentimes the separation or divorce agreement will be specific and being able to tell you what child support and alimony is differentiating the two. But sometimes it's going to be vague. And then and if that were the case, you would have to get into the nitty gritty and say, well, okay, does does the payment stop happening once the child reaches an age of maturity, like 18 or something? If it does, you would expect that to be the child support portion. And if not, then it would be you expect maybe the alimony kind of portion, you have to kind of figure figure out what's going to be child support and what's going to be alimony. Obviously, in a divorce type of situation, you want to you want the thing in a perfect world to be as clear and transparent to both parties so that it will cause the least amount of problems as people move forward with their lives going forward. But as that's not always the case, especially when lawyers are involved in a situation, right, and they get paid for bickering, bickering is is their bread and butter. So in any case, if you are including alimony payments from from more than one divorce or separation agreement in your income into the total of all alimony received online to a so line to be online to be enter the month and year of your original divorce or separation agreement that relates to the alimony payment. Okay, payment. If any reported online to a so now you're giving the date because that will help the iris determine whether or not you're properly recording it due to the different laws that have been put in place on that cut off date. So if you have alimony payments from more than one divorce or separation agreement online to be enter the month and year of the divorce or separation agreement from which you received the most income attaches statement listing the month and year of the other agreements. So you might have multiple multiple alimony and you just you got it. But in any case, that's the general idea. We'll take a look at some software examples in a future presentation.