Is child support taxable income?
Child support is not taxable income: IRS Publication 504 says child support payments “aren’t deductible by the payer and aren’t taxable to the payee”.[1] You do not add child support received to your income, and the paying parent cannot subtract it.
| Payment | Paying parent | Receiving parent |
|---|---|---|
| Child support | Not deductible | Not taxable income |
| Alimony under a divorce or separation instrument from 2019 or later | Not deductible | Not taxable income |
| Alimony under an instrument from 2018 or earlier (not modified to opt out) | Deductible | Taxable income |
| Payment designated as child support inside an alimony agreement | Not deductible | Not taxable income |
A payment counts as child support, not alimony, when the divorce or separation instrument calls it child support, or to the extent the payment is reduced on a contingency relating to the child (such as reaching a certain age, leaving school or marrying) or at a time clearly tied to such an event.[1]
Can you claim child support on taxes?
No, you cannot claim child support on taxes: the parent who pays cannot deduct it, and the parent who receives it does not report it.[1] What parents can claim are the tax benefits tied to the child, and those follow different rules:
- The custodial parent is the parent the child lived with for the greater number of nights during the year. With an equal number of nights, it is the parent with the higher adjusted gross income.[1]
- The custodial parent can release the claim to the noncustodial parent on Form 8332 (or a similar statement). The release lets the noncustodial parent claim the child tax credit, the additional child tax credit and the credit for other dependents.
- Some benefits cannot be transferred. Form 8332 does not move the earned income credit, the child and dependent care credit or head of household filing status; those stay with the parent the child lives with.[1]
Paying support does not, by itself, let you claim the child. Without a signed release, the custodial parent keeps the claim even if the other parent pays all the support ordered.
What if you pay less than the full amount?
If an order requires both child support and alimony and the payer pays less than the total, the payments count as child support first and alimony second.[1] In the IRS example, an order of $200 a month child support and $150 a month alimony is $4,200 a year; if the payer pays only $3,600, the first $2,400 is child support and only $1,200 is alimony. Under a pre-2019 instrument, only that $1,200 is deductible by the payer and taxable to the recipient.
| Paid during the year | Counts as child support | Counts as alimony |
|---|---|---|
| $4,200 (full amount) | $2,400 | $1,800 |
| $3,600 | $2,400 | $1,200 |
| $2,000 | $2,000 | $0 |
Child support and state guideline calculations
Every state must set support with official guidelines, and how taxes enter the calculation depends on the state: some guidelines start from gross income, others from net income after taxes.[2] Our calculators show which income each state uses; start with the child support calculator by state, or read how child support is calculated.
For what happens when support is not paid, including tax refund interception, see what happens if you don’t pay child support. National figures are in the average child support payment page.
Common mistakes
- Reporting child support received as income on Form 1040; it is not income.
- Deducting child support paid; it is never deductible.
- Assuming the paying parent may claim the child without Form 8332 from the custodial parent.
- Treating post-2018 alimony like old alimony: under instruments from 2019 on, alimony is neither deductible nor taxable either.
General information, not tax or legal advice. Check IRS Publication 504 and Publication 501, or a tax professional, for your situation. See our legal disclaimer.
Frequently asked questions
Do I have to report child support on my tax return?
No. Child support received is not taxable income and is not reported on your federal return.
Can the parent who pays child support claim the child on taxes?
Only if the custodial parent releases the claim on Form 8332 or a similar statement. The release covers the child tax credit and the credit for other dependents, not head of household status or the earned income credit.
Is alimony taxable like child support?
Under divorce or separation instruments executed after 2018, alimony is also neither deductible by the payer nor included in the recipient’s income. Under older instruments, alimony is deductible and taxable unless a later modification opts out.
Who claims the child if custody is 50/50?
For federal tax purposes, the parent with more nights in the year is the custodial parent; with an exactly equal number of nights, it is the parent with the higher adjusted gross income.