No, there is no such requirement; rather the party paying spousal support can deduct that expense every year; and the party receiving spousal support must report that as income:
Child support is not deductible by the party paying support; nor is it considered income to the recipient.
Normally only one parent can claim all of the tax benefits per year for a child:
This can be alternated each year, or assigned to the custodial party. If the non custodial parent claims the child, the custodial parent would need to excecute form 8332:
Normally this will be addressed in the divorce decree.
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Information provided is for educational purposes only. Consultation with a personal attorney is always recommended so your particular facts may be considered. Thank you and take care.