Child support is not taxed as income for the person who receives it, and the person who pays it cannot deduct it from their taxes.
This is the opposite of how alimony works. The IRS treats child support differently because the money is considered support for the child, not income to either parent. If you receive child support, you do not report it on your federal tax return. If you pay child support, you do not get a tax deduction for those payments.
The rule applies to all child support — whether it comes from a court order, a written agreement, or a state enforcement agency. It does not matter whether payments are made directly to you, sent through the state, or paid to a third party on behalf of the child.
Key Takeaways
- Child support received is not taxable income, so you do not report it on your federal tax return.
- Child support paid is not tax-deductible, even if you have a court order requiring the payments.
- Alimony (spousal support) has different tax rules and may be deductible or taxable depending on when the order was issued.
- If your court order or agreement labels payments as "alimony" or "spousal support" instead of child support, the tax treatment changes.
- State tax rules occasionally differ from federal rules, so check with your state tax authority if you live in a state with income tax.
Why the IRS does not tax child support
The IRS considers child support a transfer of money between two parents for the benefit of a child, not income. Because the money is meant to cover the child's living expenses — food, housing, education, medical care — it is not treated as earnings or a gain to the receiving parent.
This rule has been in place since 1984. Before that, child support was sometimes taxable to the recipient. Congress changed the law to simplify the system and to avoid penalizing the parent who receives support for raising the child.
What happens if your order includes both child support and alimony
Some court orders require one parent to pay both child support and alimony (also called spousal support or maintenance). The tax treatment is different for each part. The child support portion is not taxable to you and not deductible by the payer. The alimony portion may be taxable or deductible, depending on when the order was issued.
For orders issued after December 31, 2018, alimony is no longer deductible by the payer and is not taxable to the recipient. For orders issued before January 1, 2019, the old rule usually applies: alimony is deductible by the payer and taxable to the recipient. If your order was modified after 2018, the new rule may apply even if the original order was older.
If your order does not clearly separate the two amounts, the IRS may treat the entire payment as child support (not taxable). To avoid confusion, make sure your court order or agreement states the child support amount and the alimony amount separately, and includes the language required by your state.
How to report child support on your taxes
If you receive child support, you do not enter it anywhere on your federal tax return. Do not report it as income on Form 1040, Schedule C, or any other form. The IRS does not expect to see it listed.
If you pay child support, you also do not report it on your return. You cannot claim it as a deduction on Schedule A or anywhere else. Some tax software may ask whether you pay child support; answer honestly, but understand that the answer does not change your tax liability.
Keep records of all child support payments you make or receive, including receipts, bank statements, or payment confirmations from your state's child support agency. These records are useful if the IRS ever questions your return or if a dispute arises with the other parent about whether payments were made.
State taxes and child support
Most states follow the federal rule: child support is not taxable income at the state level either. However, a small number of states have different rules or have not updated their tax code to match federal law. If you live in a state with income tax, check your state tax authority's website or call their helpline to confirm the rule in your state.
Some states also offer tax credits for dependent children that may affect your overall tax bill, but these credits are separate from the child support question. You may be able to claim a child as a dependent even if you do not receive child support, depending on custody and the IRS rules for dependents.
What to do if you receive child support through a state agency
If your state's child support enforcement agency collects and distributes payments on your behalf, the same tax rule applies. The money you receive is still not taxable income. You will not receive a 1099 form or any other tax document for child support payments, because they are not reportable income.
If you receive other forms of assistance — such as TANF (Temporary Assistance for Needy Families) or food assistance — those programs may have their own rules about how child support affects your benefits. Child support received may reduce the amount of assistance you get, but it does not create a tax liability for you.
Frequently Asked Questions
Do I have to report child support on my tax return?
No. Child support is not reported anywhere on your federal tax return, whether you receive it or pay it. The IRS does not require you to list it as income or as a deduction. Keep your own records for your files, but do not enter it on Form 1040 or any schedule.
Can I deduct child support payments from my taxes?
No. Child support is not tax-deductible. Only alimony (spousal support) issued under orders from before January 1, 2019, is deductible by the payer. If your order includes both, make sure it clearly separates the two amounts so there is no confusion.
What if my ex says child support is alimony so they can deduct it?
The label in the court order or agreement is what matters to the IRS, not what either parent calls it. If the order clearly states "child support," it is not deductible, even if the other parent claims otherwise. If you receive a 1099 form for child support, contact the IRS to report the error.
Does child support affect my tax credits or deductions?
Child support itself does not affect your tax return. However, whether you can claim a child as a dependent depends on IRS rules about custody and support, not on whether you receive child support. You may be able to claim a dependent child even if you do not receive support, or vice versa.
What if I receive child support and also get TANF or other benefits?
Child support is still not taxable income for federal tax purposes. However, many assistance programs count child support as income when deciding how much help you get. Check with your benefits program to understand how child support affects your case, separate from the tax question.