Child Support

Table Of Contents

Article: 50566

Overview 

Child support payments are treated differently from other forms of income or support. It is important to understand how they impact your tax filing to avoid errors when preparing your return. 

Key Facts About Child Support 

  • Not deductible for the payer: If you make child support payments, you cannot claim them as a deduction on your . 
  • Not taxable for the recipient: If you receive child support payments, you do not include them as taxable income. 
  • Not part of gross income: When calculating your gross income to determine if you are required to file a tax return, do not include child support payments received. 

Example 

  • Payer’s perspective: John pays $5,000 in child support in 2023. He cannot deduct this amount on his federal tax return. 
  • Recipient’s perspective: Maria receives $5,000 in child support. She does not report this as income on her tax return. 

Additional Resources 

For more information, visit the IRS guidance on child support: IRS – Alimony, Child Support, Court Awards, Damages 

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