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Dependents & Exemptions
Question: Are child support payments deductible by the payer or can the payer claim an exemption for the child?
- Child support payments are neither deductible by the payer nor taxable income to the payee.
- The payer of child support may be able to claim the child as a dependent.
- The parent with whom the child lived for the greater part of the year is the custodial parent for income tax purposes.
- Generally, the child is the qualifying child of the custodial parent, and the custodial parent is allowed an exemption for the child if the other dependency tests are met.
- The noncustodial parent may claim an exemption for the child if the custodial parent signs a Form 8332 (PDF), Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or a substantially similar statement, and the noncustodial parent attaches it to his or her return.
- Publication 501, Exemptions, Standard Deduction, and Filing Information
- Publication 504, Divorced or Separated Individuals
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions