Is Child Support Tax Deductible? 

Unlike “spousal support” which is tax deductible, child support is not, nor is the parent receiving the support required to claim the child support as income.  The right to claim the child/children as a dependent is often included in support orders.  A common, and acceptable scenario, is that when both parents contribute income toward raising the child, they take turns claiming the child on their taxes.  For example, the father may claim the child on even years and the mother may claim the child on odd numbered years.  In cases where one parents contributions far out weighs the others, it is reasonable to allow that parent to claim the child/children every year.  Changes made by the IRS and by some states, now require parents, who do not have full custody of the child, but are claiming them as a dependent on their taxes, be required to attach a copy of a court document which grants them permission to claim the child.

See Also:

Calculating “Net Income” In Relation to Child Support

Deductions the Court Allows for the Purpose of Determining Child Support 

Children’s Right To Be Supported

Think About What is Best for the Child