Unfortunately, child support payments are not allowed as a tax deduction, nor does the person receiving the child support payments have to include the amount in their taxable income.
The only payments you make to a former spouse which are tax deductible are payments which are classified as alimony, and the spouse receiving the alimony would also report the alimony as taxable income.
I am giving you a link below to a section of the IRS website which discusses these rules.
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