Pursuant to Publication 504 from the Internal Revenue Service (IRS), child support is not 
considered taxable income to the parent receiving support payments on behalf of a minor child.
Moreover, the receiving parent cannot consider the payments as income for purposes of trying to utilize the child tax credit.
With that said, child support is also not tax deductible to the parent ordered to make the support payments for a minor child.
For the parent who has the obligation of paying child support, he or she simply reports their income as they normally would on their taxes.
This concept differs greatly from alimony, as spousal support payments are tax deductible to the payor, and tax includible to the payee.
More specifically, pursuant to IRS Topic 452, amounts paid to a spouse or a former spouse under a divorce or separation instrument (including a divorce decree, a separate maintenance decree, or a written separation agreement) may be income for federal tax purposes.
Alimony is deductible by the payor spouse, and the recipient spouse must include it in income.
If you are a Husband/Father who is having difficulty with child support or alimony, don’t hesitate to contact Men’s Rights Law Firm to help determine your rights.
Call us today at 239-829-0166 or email us. We can help you.