No. For federal income tax purposes, child support payments are considered a personal expense. They are not tax-deductible for the payer, nor are they considered taxable income for the recipient.

However, parents can agree to transfer this right to the non-custodial parent (often the higher earner) using IRS Form 8332. We can help you calculate which arrangement yields the highest net benefit for the family unit.

The Alimony Distinction: It is crucial not to confuse child support with alimony. For divorce agreements finalized after December 31, 2018, alimony is generally treated the same way (neither deductible nor taxable).

For more details on divorced or separated individuals, you can reference IRS Publication 504.