### Question
Can you define what 1st post-separation years means?


### Answer
**1st post-separation years** is defined as the following in *26 U.S.C. § 71*:

> the 1st calendar year in which the payor spouse paid to the payee spouse alimony or separate maintenance payments to which this section applies

#### Citation:
  - *26 U.S.C. § 71*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

