Dear XXXXXXXXX,
BAS and other forms of child support are not deductable.
You may benefit from the following publication:
http://www.irs.gov/pub/irs-pdf/p3.pdf
BAS is not taxable income in the first instance. Secondly any child support is not deductable income or claimable by the recipient.
Best Regards
Ed Johnson, First Sergeant, U.S. Army (Ret)
Tax Preparer
GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee