Are child support payments considered taxable income?
No. Child support payments are neither deductible by the payor nor taxable to the payee. When you total your gross income to see if you are required to file a tax return, do not include child support payments received. For additional information, refer to Tax Topic 422, Nontaxable Income, or Publication 504, Divorced or Separated Individuals.. References: • Publication 504, Divorced or Separated Individuals • Tax Topic 422, Nontaxable Income 4.
No. Child support payments are neither deductible by the payor nor taxable to the payee. When you total your gross income to see if you are required to file a tax return, do not include child support payments received. For additional information, refer to Nontaxable Income, Nontaxable Income, or Publication 504, Divorced or Separated Individuals..
