Child Support and Taxes

When it comes to child support and taxes, many parents have questions about whether child support affects their tax return, who can claim a child as a dependent, and what the rules are for divorced or separated parents. Understanding child support tax law can help you avoid mistakes and claim the tax benefits you’re entitled to.

Is child support tax deductible?

No, child support is not tax deductible. Under current child support tax law, the following rules apply to the payor and the recipient:

If you’re paying child support, you can’t deduct those payments on your tax return. Likewise, if you’re receiving child support, those payments shouldn’t be reported as income. Further, child support is excluded when calculating gross income for filing requirements.

Although child support itself doesn’t create a tax deduction, parents often have questions about how support payments relate to claiming a child as a dependent and qualifying for child-related tax benefits.

Can I claim a dependent if I pay child support, but the child doesn’t live with me?

No, generally, paying child support alone does not allow you to claim a child as a dependent.

The amount of child support you provide usually isn’t the determining factor. Instead, dependency status is based on IRS rules. In most cases, a child must:

• Not provide more than half of their own support during the year
• Live with the taxpayer for more than half the year
• Meet the IRS requirements for a qualifying child

Because the child must live with the taxpayer for more than half the year, a child of divorced or separated parents is usually the qualifying child of the parent the child lived with the longest during the year. Under child support tax law, this parent is generally considered the custodial parent.

However, there are exceptions that may allow a noncustodial parent to claim the child.

Can a noncustodial parent claim a child as a dependent?

Yes, in certain situations, a noncustodial parent can claim a child. For a child to be treated as the qualifying child of the noncustodial parent, all of the following must be true:

• One or both parents provided more than half of the child’s total support for the year
• One or both parents had custody of the child for more than half of the year
• The parents are divorced, legally separated, or lived apart during the last six months of the year

In addition, one of the following must apply:

• The custodial parent signs Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, allowing the noncustodial parent to claim the child. The noncustodial parent must attach the form to their return.
• A qualifying divorce or separation agreement from 1985 through 2008 may allow the noncustodial parent the right to claim the child if the agreement meets applicable IRS requirements.

While personal exemptions are currently suspended, taxpayers still need to claim eligible dependents on their tax return to qualify for certain child-related tax benefits and credits. Note that noncustodial parents cannot claim Head of Household filing status.

Get help claiming children on your taxes from H&R Block

Questions about child support and taxes are common, especially after a divorce or separation. If you’re trying to determine who can claim a child as a dependent or navigating other child support tax law rules, H&R Block can help.

Whether you choose to file with a tax pro or file with H&R Block Free Online, you can rest assured that we’ll get you the biggest refund possible.*

*All tax situations are different. Not everyone gets a refund. See hrblock.com/guarantees for complete details.