Is Child Support Taxable?
Under federal tax law, child support is not taxable income to the parent who receives it and is not deductible by the parent who pays it. Alimony is treated differently, and its tax treatment depends on when the divorce or separation agreement was executed: for agreements executed after 2018, alimony is also not deductible by the payer or taxable to the recipient.
What the law says
- Child support payments are not deductible by the payer and are not taxable to the parent who receives them. IRS Publication 504, Divorced or Separated Individuals
- The IRS says child support is never deductible and isn't considered income. IRS, Topic No. 452, Alimony and separate maintenance
- A payment treated as child support does not count as alimony or separate maintenance for tax purposes. IRS, Topic No. 452, Alimony and separate maintenance
- If a payer pays less than the total child support and alimony required, the payments are applied first to child support and then to alimony. IRS Publication 504, Divorced or Separated Individuals
- A payment that is set to be reduced because of a contingency relating to a child (an event relating to that child) is treated as child support to the extent of the reduction. IRS Publication 504, Divorced or Separated Individuals
- For divorce or separation agreements executed after December 31, 2018, alimony is not deductible by the payer and is not included in the recipient's income. IRS Publication 504, Divorced or Separated Individuals
- For agreements executed before 2019, alimony or separate maintenance is generally deductible by the payer; a later modification changes this only if it expressly says the repeal of the alimony deduction applies. IRS, Topic No. 452, Alimony and separate maintenance
FAQ
Do I report child support I receive as income on my federal return?
No. The IRS says child support isn't considered income.
Can the parent who pays child support deduct it?
No. Child support is never deductible.
Is alimony taxable?
It depends on when the agreement was executed. For agreements executed after 2018, alimony is not deductible by the payer and not taxable to the recipient; older agreements generally follow the prior rules unless modified to adopt the new ones.
What if a payment is labeled alimony but stops when the child turns 18?
A payment reduced because of a contingency relating to a child is treated as child support to the extent of the reduction, even if it isn't labeled that way.
Related
- Contested vs. Uncontested Divorce
- Do I Need a Lawyer for a Divorce?
- How Long Does a Divorce Take?
- How Much Does a Divorce Lawyer Cost?
- How to File for Divorce, Step by Step
- Joint vs. Sole Custody: What's the Difference?
- What Is a Divorce Decree?
- What Is Common-Law Marriage?
- What Is a No-Fault Divorce?
- Who Claims the Child on Taxes After Divorce?
- Divorce & Family Law by state
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.