not licensed to practice law in Ohio but I am a domestic lawyer in two states down south and this is how we do things:
- the party paying alimony is entitled to deduct the amount from their income
-the party receiving alimony must report it as income. Technically, she should be reporting the value of the third party benefits you are paying as income (and therefore taxable) to her
- Child support cannot be deducted by the person paying it and does not have to be reported by the party receiving it.
-Property relinquished/acquired through division of marital property pursuant to divorce/separation is not a taxable event for either party.
Of course, these general rules can be affected by the wording of your final order. What you have described sounds like alimony. However, a skilled attorney can find ways to reclassify these "benefits" in the language of the order. For example, a party receiving a lump sum of alimony right after the divorce may characterize it as division of property, therefore making it a non-taxable event. A party may also shift support obligations around so that they receive large child support payments (non-taxable) and smaller alimony (taxable) payments.
- What she is or is not reporting as income doesn't really affect you (though I'm sure it pisses you off)
-You are entitled to deduct the above amounts, which it sounds like you've been doing, so you are straight.
As for ceasing the payments because she is no longer in school, this depends. Down here, we would take her ass to court and show a material change in circumstances since the entry of the previous order. The change is that she is no longer a full time student. Therefore, she doesn't need tuition paid. Now that she is not a full-time student, she can get a job and pay her own apartment, car payment, insurance, etc.
By going through the court instead of just stopping the payments you reduce your risk of being held in contempt of court. There is always a risk she makes some bullshit up to the judge and you could be held in contempt for not following the court's order (very remote possibility, but involving the court from the beginning just protects you)
Bottom line: google domestic attorney in your area. Find one that does free consultation. They will let you know the nuances of your state's law. Also, you can go to the clerk's office and they are usually very helpful. You could possibly do this on your own without paying an attorney.
Good luck