Do I Pay Taxes on Child Support That I Receive?
Child support is tax-free for income tax purposes, which means, neither the recipient parent nor the child owes taxes on it. Unlike spousal support (alimony), child support payments are not tax-deductible by the parent who makes the payments. Child support payments are tax neutral, meaning, they are neither deductible by the payor nor taxable to the payee. This will be important when you calculate your gross income to see if you are required to file a tax return; make sure you do not include child support payments received.