Why isn't child support tax deductible?
Child Support: Tax Treatment
Tax Deductibility and Taxable Income Status
- Child support payments are neither tax deductible for the payer nor taxable income for the recipient. This is clearly stated in the information provided by the Internal Revenue Service (IRS) on their official website. When calculating gross income to determine if one is required to file a tax return, child support payments should not be included.
References to IRS Guidance
- The IRS provides detailed guidance on this matter in several publications and on their website. For instance, the IRS's "Alimony, Child Support, Court Awards, Damages 1" page explicitly states that child support payments are not subject to tax and should not be included in gross income calculations for tax filing purposes.
- Additionally, "Dependents 6" from the IRS clarifies that child support payments are neither deductible by the payer nor taxable to the recipient. It also provides information on the circumstances under which the payer of child support may claim the child as a dependent, which involves the custodial and noncustodial parent dynamics.
In conclusion, child support is not considered tax deductible for the payer, nor is it considered taxable income for the recipient. This treatment is consistent across IRS guidance and publications. Taxpayers should not include child support payments when calculating their gross income for tax filing purposes.
Sources:
Alimony, Child Support, Court Awards, Damages 1 - Internal Revenue Service 2024-08-02
Dependents 6 | Internal Revenue Service 2024-08-02
Topic no. 452, Alimony and separate maintenance - Internal Revenue Service 2024-08-03
Publication 525 (2023), Taxable and Nontaxable Income 2024-08-03
Earned Income and Earned Income Tax Credit (EITC) Tables 2024-08-04
Publication 501 (2023), Dependents, Standard Deduction, and Filing ... 2024-08-03
Publication 503 (2023), Child and Dependent Care Expenses 2024-08-02
Tax Information for Non-Custodial Parents - Internal Revenue Service 2024-08-03
Publication 970 (2023), Tax Benefits for Education | Internal Revenue ... 2024-08-03
Fringe Benefit Guide - Internal Revenue Service 2024-08-03
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