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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?

Answer:

  • 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.

Additional Information:


Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Dependents & Exemptions

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224