Final answer:
The requirement unrelated to alimony deduction is that the payee must have a dependent child. Alimony tax rules are centered around payment methods, cessation upon death, and household separation of the payer and payee.
Step-by-step explanation:
The requirement that is not a criterion for an alimony deduction is c. The payee must have a dependent child. For alimony payments to be deductible for the payer and included in the taxable income of the payee, several conditions must be met according to the Internal Revenue Code (IRC), as applicable before the changes in the Tax Cuts and Jobs Act of 2017 took effect. Some of these include: the payments must be in cash (a. The payments must be in cash), they must cease upon the death of the recipient (b. The payments must cease upon the death of the payee), and the payer and payee must not be members of the same household at the time the payments are made (d. The payer and payee must not live in the same household at the time of the payments). Whether the payee has a dependent child is irrelevant to the tax treatment of alimony payments.