Have a Tax Question? Ask a Tax Expert
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.
If this was helpful please press the Accept button. Positive feedback is also appreciated.