Can I take a tax deduction for child support payments on my tax return?

No, you cannot deduct child support payments on your tax return. Child support payments are neither taxable to the recipient on the recipient's tax return, nor tax deductible by the payer on the payer's tax return. Additionally, any alimony payments that include an element of child support are not tax deductible on your tax return as to the child support element.

If tax deductible alimony payments include an element of child support and partial payments are made the payments must be credited first to the non tax deductible child support.

 Related tax information about child support payments
Are child support payments taxable?
Are alimony payments taxable?
Can I deduct alimony paid to my former spouse on my tax return?
Itemized Tax Deductions
IRS publications about child support:
For additional information, see Tax Topic 422, Nontaxable Income, or IRS Publication 525, Taxable and Nontaxable Income. Also see IRS Publication 17, Your Federal Income Tax.
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