{"id":20461,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2019-11-26T13:45:13","modified_gmt":"2019-11-26T19:45:13","slug":"can-you-deduct-child-support","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/filing\/adjustments-and-deductions\/can-you-deduct-child-support\/","title":{"rendered":"I have a question about deducting child support on my tax return. Can you deduct the child support payments made to ano"},"content":{"rendered":"

The answer to the question, \u201cis child support tax deductible\u201d is no, there is not a deduction available for child support.<\/p>\n

Instead, child support comes into play on tax returns when you claim a dependent on your taxes<\/a>. To qualify as a dependent, the child must not provide more than half of his or her own support for the year and must meet a series of criteria.<\/p>\n

The child must live with you more than half of the year. So, the child of divorced or separated parents is usually the\u00a0qualifying child<\/a>\u00a0of the parent the child lived with the longest. This is the \u201ccustodial parent\u201d according to tax law. However, the noncustodial parent can claim the child, if they meet certain requirements.<\/p>\n

Child Support is Not Deductible by the Payer<\/h2>\n

IRS Publication 504 says:<\/p>\n

“Child support payments are not deductible by the payer and are not taxable to the payee.”
\n<\/em><\/p>\n

IRS.gov says<\/a>:<\/p>\n

“When you calculate your gross income to see if you are required to file a tax return, do not include child support payments received.”<\/em><\/p>\n

Can a Noncustodial Parent Claim a child as a Dependent?<\/h2>\n

So, you now know the answer to the question, \u201dis child support deductible\u201d. But let\u2019s now review the special rules for claiming a dependent if you\u2019re the noncustodial parent. A child can be the qualifying child of the noncustodial parent if all of these are true:<\/p>\n