Can I Deduct Child Support Payments?

Child support is one of the clearest no in tax law, and it has always been that way. Child support payments are not deductible by the parent making the payments and are not taxable income to the parent receiving them. The IRS treats child support as a personal obligation to support your own child rather than as a payment that changes hands between adults for tax purposes. This is different from alimony, which has more complex rules depending on when the agreement was signed. No matter how high your child support obligation is, you will not find a tax deduction for it.