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Tax Preparation online help - Tax Deductible Child Support laws and guidelines

This section of Tax Preparation Online help deals with tax deductible child support and the tax deduction implications of child support laws and child support guidelines.

Is child support tax deductible?

Payments made to you as child support are tax deductible. You or  your child are not taxed for the child support payments. Child support payments are not alimony and are not considered taxable income.

What child support payments are considered child support payments for tax deduction purposes?

Child support payments are payments specifically called child support in a divorce or separation instrument or amounts treated as child support.

Payments are child support payments if the payments stop or are reduced if the following events occur:

  • your child reaches a specified age (such as 18 or 21)
  • your child 's income level reaches a certain level
  • your child marries
  • your child leaves school
  • your child leaves your household
  • your child is employed

Child support payments are reduced if:

  • the child support payments are to be reduced not more than 6 months before or after the date the child will reach age of  majority
  • the child support payments are to be reduced on t or more occasions that occur nor more than one year before or after a different child reaches a certain age such as 18 to 24. This certain age must be the same for each child, but does not need to be a whole number of years.