If you’re filing your taxes and have paid or received child support in the last year, you likely have some questions. Is child support taxable? Can you claim it on your tax return? Does it affect your tax refund or eligibility for tax credits?
In this guide, we’ll walk you through the ins and outs of child support tax law, how the Tax Cuts and Jobs Act (TCJA) affects both parents, and what tax benefits you might still be eligible for. We’ll break it down clearly for both parents, covering current tax laws, how they’ve changed, and the tax implications of child support.
What is child support?
Child support is a court-ordered financial payment one parent (often the non-custodial parent) makes to the other to help cover the costs of raising a child. These payments may go toward basic needs like food, housing, education, and childcare.
Whether you’re paying or receiving child support, it’s important to understand how these payments affect your taxes (or don’t).
Child support tax law
Is child support taxable income?
For parents receiving child support: No, child support is not considered taxable income by the IRS. If you receive child support payments, you do not report them on your federal income tax return, and they do not count toward your gross income for tax purposes.
Is child support tax-deductible?
For parents paying child support: Child support payments are not deductible. That means you cannot claim child support as a tax deduction on your federal tax return.
New child support tax laws 2025 taxes
Good news! There are currently no changes to child support tax law for the tax year 2025.
Did the Tax Cuts and Jobs Act affect child support tax law?
No, the current child support tax law follows IRS guidelines that have been in place for decades — it didn’t change under the Tax Cuts and Jobs Act (TCJA) of 2017.
What did the Tax Cuts and Jobs Act do?
The TCJA primarily affected alimony payments (also called spousal support), which is typically where much of the confusion with child support comes from. Prior to the TCJA, alimony payments were taxable by the recipient and deductible by the payer. However, for divorce agreements finalized on or after Jan. 1, 2019, alimony is no longer deductible by the payer and no longer taxable to the recipient.
How child support can impact your taxes
If you’re receiving child support:
- No impact on taxable income. Child support doesn’t count as income and won’t reduce your eligibility for tax credits like the Child Tax Credit (CTC) or Earned Income Tax Credit (EITC).
- You may still qualify for tax benefits if you’re the custodial parent, such as:
- Head of household filing status
- Child Tax Credit
- Earned Income Tax Credit
- Child and Dependent Care Credit
Tax Tip: Even though child support doesn’t count toward income, your earned income still determines eligibility for tax credits. Be sure to accurately report all relevant wages or self-employment income.
If you’re paying child support:
- No tax deduction. You can’t deduct child support payments on your tax return, even if the child support obligations are required by a court order.
- You may or may not claim the child as a dependent. Only one parent can claim the child. Typically, it’s the custodial parent, but a non-custodial parent can claim the child if the custodial parent signs IRS Form 8332, giving them the right.
Tax Tip: Paying child support does not automatically entitle you to tax benefits like the Child Tax Credit. The ability to claim a child depends on custody arrangements and IRS rules.
Child support taxes: Frequently Asked Questions
The bottom line
In the eyes of the IRS, child support is separate from your tax life. You don’t report it, you don’t deduct it, and it doesn’t come with a special tax credit. But your tax filing can still get complicated if you’re navigating divorce, shared custody, or trying to figure out who can claim your child as a dependent. In those cases, understanding the child support tax law and how it intersects with other IRS rules is important.
Need help filing? TaxAct® makes it easier to figure out where child support fits into your tax return (hint: usually, it doesn’t). We’ll guide you through the tax preparation process step by step.
