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
Is child support taxable in 2025?
No, child support is not taxable income. This applies to both federal and state taxes.
Is there a child support tax credit?
There’s no specific child support tax credit. However, qualifying taxpayers may be eligible for the Child Tax Credit, which is based on income and whether you can claim the child as a dependent. Note that child support payments do not count towards income when determining eligibility for the Child Tax Credit.
Do I have to report child support on my tax return?
Nope! Since child support is not counted as income or deductible, you don’t have to report it on your income tax return.
Can the paying parent claim the child on their taxes?
The parent paying child support (typically the non-custodial parent) can only claim the child as a dependent if they have an agreement with the parent who has custody of the child. This can be done using Form 8332, often during a divorce settlement or custody agreement. Otherwise, the custodial parent generally gets the tax benefits that come with claiming the child (e.g., Child Tax Credit, Earned Income Tax Credit).
What happens if both parents claim the child?
Only one taxpayer can legally claim a child as a dependent in a given tax year. If both parents try to claim the same child on their tax returns, the IRS will likely flag both returns for review. The IRS uses a set of tie-breaker rules to determine who can claim the child. These rules typically favor the custodial parent (the parent the child lived with most during the year).
Otherwise, you may have a signed Form 8332 or a clear agreement in your divorce decree that determines who gets to claim the child. Make sure you are on the same page with the child’s other parent — if the issue isn’t resolved, both parents could face delays and possible penalties.
Can I deduct alimony if I also pay child support?
Alimony may be deductible depending on your divorce date. If your divorce agreement was finalized before Jan. 1, 2019, alimony payments are likely deductible. Divorce or separation agreements finalized on or after that date are not deductible. Child support is never deductible.
Does child support affect my tax refund?
It can, if you’re behind on payments. State child support agencies can intercept federal tax refunds to collect past-due child support. But current payments don’t affect your tax refund calculation!
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.
