Of all the numbers in a divorce or custody case, child support is one of the simpler ones at tax time — federal law treats it the same way regardless of which state you're in.
The basic federal rule
Child support is not taxable income to the parent who receives it, and it is not tax-deductible for the parent who pays it. This has been consistent federal tax law for decades and is unaffected by which state guideline formula was used to calculate the amount.
What child support doesn't decide
Child support and the dependency exemption/child tax credit are separate questions. Which parent can claim a child on their taxes is generally governed by IRS rules about which parent the child lived with for more than half the year, unless the parents have a written agreement (often via IRS Form 8332) assigning the claim differently.
Don't confuse it with alimony
Spousal support (alimony) used to have different tax treatment, but for divorce or separation agreements executed after December 31, 2018, alimony is also no longer deductible by the payer or taxable to the recipient under federal law — bringing it in line with how child support has always been treated. Older agreements may still follow the pre-2019 rules; check with a tax professional if your agreement predates that change.
FAQ
Do I need to report child support I receive as income?
No — child support is not reportable as income on a federal tax return.
Can I deduct child support I pay?
No — child support payments are not tax-deductible, regardless of the amount or how it was calculated.