### Question
How is the term 1st post-separation years defined?


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

> 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**

