Child Support

The Child Support are.

payment specifically designated for the purpose of child support (or treated as such) under a divorce or separation agreement. Such payments are neither deductible by the payer nor taxable to the payee. Contrast with alimony. Former IRC (check if this IRC provision is current here) §71(c).

Example of Child Support:

Learn more about tax examples, explanations and calculations here.

Sam, a noncustodial parent, provides $1,200 for the support of his child. Sam may not deduct this amount, nor must the custodial parent pay taxes on it, even if the $1,200 is actually spent on items other than support.

Payments made under a divorce or separation agreement for the support of a child. The payments are neither deductible by the person who pays them nor considered taxable income to the person who receives the money.

Description and Definition of Child Support

Payments to support a minor child generally to a custodial parent under a divorce or separation decree or agreement. Child support is not deductible by the payer, nor is it taxable to the recipient.

Resources

See Also

Further Reading

• Child Support in the West's Tax Law Dictionary
• Child Support in “A Dictionary of Taxation”