Child support is not tax deductible by the payer and is not taxable income for the recipient.
This has been a consistent rule under federal tax law for decades and was not changed by the Tax Cuts and Jobs Act of 2017.
Unlike alimony payments tax deductible rules, which changed for post-2018 agreements, child support has always been treated the same way: non-deductible, non-taxable.
This rule is straightforward and applies to all child support payments regardless of when your divorce or separation was finalized.
The Clear Rule: Child Support Is Not Deductible
Under IRC Section 71(c) and related IRS guidance, child support payments are not deductible by the paying parent and are not includable in the receiving parent's gross income.
This rule applies regardless of whether you pay through a state child support agency or directly, and regardless of when your divorce agreement was signed.
This is a fundamental distinction from alimony payments tax deductible treatment under pre-2019 agreements, where properly designated spousal support could be deducted by the payer and was taxable to the recipient.
Difference from Alimony Treatment
This is an important distinction. Alimony treatment changed under the TCJA for post-2018 agreements. Child support rules did not change.
Whether your divorce was before or after 2019, child support is always treated the same: not deductible, not taxable.
If you receive both child support and alimony payments under a pre-2019 agreement, only the alimony portion (if properly designated) is taxable to the recipient.
The IRS scrutinizes agreements that appear to characterize child support as alimony to gain tax advantages — proper legal structuring with a divorce lawyer is essential.
Earned Income Tax Credit and Child Support
Receiving child support does not affect Earned Income Tax Credit (EITC) eligibility.
Child support payments are not counted as earned income for EITC purposes and are not considered investment income.
The EITC is based on your earned income (wages, self-employment income), not support payments received.
Custodial parents receiving child support who also have earned income may qualify for the EITC — consult a tax professional to determine your eligibility based on income, filing status, and number of qualifying children.
Parents focused on building long-term financial stability may also want to review retirement savings goals as their children grow older.
Frequently Asked Questions
Can I deduct child support payments on my taxes?
No. Child support is never deductible by the payer under federal tax law, per IRS Publication 504.
This rule was not changed by the TCJA and applies regardless of when your divorce was finalized.
By contrast, qualifying alimony payments under pre-2019 agreements were deductible — proper classification in the divorce agreement is therefore critical.
Does the parent receiving child support pay taxes on it?
No. Child support received is not taxable income to the recipient under federal law.
Did the Tax Cuts and Jobs Act change child support tax rules?
No. TCJA changed alimony tax treatment for post-2018 agreements but did not change child support rules. Child support has always been non-deductible and non-taxable.
Can I claim my child as a dependent even if I pay child support?
Dependency usually goes to the custodial parent (the one with whom the child lived for more than half the year).
However, the custodial parent can release the dependency claim to the non-custodial parent using Form 8332.
Claiming the dependency allows the non-custodial parent to access credits like the child care tax deductible Child Tax Credit.
Can I claim the Child Tax Credit if I pay child support?
Only if you claim the child as a dependent. The non-custodial parent can claim the Child Tax Credit only if the custodial parent has signed Form 8332 releasing the dependency claim. For full details on credit amounts and eligibility, see our guide on the child care tax deductible Child Tax Credit.
Sources & References
- IRS Publication 504 — Divorced or Separated Individuals — https://www.irs.gov/publications/p504
- IRS — Alimony, Child Support, Court Awards FAQ — https://www.irs.gov/faqs/interest-dividends-other-types-of-income/alimony-child-support-court-awards-damages
- IRS Form 8332 — Release/Revocation of Release of Claim to Exemption — https://www.irs.gov/forms-pubs/about-form-8332
Last updated: April 27, 2026