Child Support and Taxes

No. You cannot deduct child support payments from your taxes. The Internal Revenue Service (IRS) discusses this in frequently asked questions Tax Topic 452.

No. Child support payments are not subject to tax. If you receive child support payments, you do not need to include them in your gross income for taxes. The IRS discusses this in frequently asked questions Tax Topic 452.

Yes, you can. There have been no laws passed that say if you receive child support, you cannot claim your child on your taxes. This article will be updated if tax laws change.

It depends. Some parents come to an agreement on who claims their child on their taxes as dependents, and others decide to follow the standard guidelines for who claims the child.

Typically, if you are the custodial parent, you are the parent entitled to claim your child as a dependent so long as the other tests for claiming the child are met.

The custodial parent is the parent the child lives with for the greatest number of nights during the year. The other parent is the noncustodial parent.

If the parents agree, the noncustodial parent can claim a child on their taxes if (and only if) the special rule for a child of divorced or separated parents (or parents who live apart) applies.

Noncustodial parents who want to claim a child on their taxes as a dependent must meet the following rules:

1. The parents are divorced, legally separated, or have lived apart for the last 6 months of the tax year.
2. The child received over half of the child’s support for the year from the parents.
3. The child is in the custody of one or both parents for more than half of the year.
4. The custodial parent agrees to sign a written declaration that they won’t claim the child as a dependent for the year, and the noncustodial parent attaches the written declaration to their tax return.
   • The written declaration is Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent from the IRS. The noncustodial parent must attach a copy of this form to their tax return to claim the child as a dependent.

If statements 1-4 are all true, the noncustodial parent can claim the child as a dependent for:

• the child tax credit,

• the credit for other dependents, and

• the additional child tax credit.

Important: This does not allow the noncustodial parent to claim:

• head of household filing status,
• the credit for child and dependent care expenses,
• the exclusion for dependent care benefits, or
• the earned income credit.

You can read IRS Publication 504, Divorced or Separated Individuals for further explanation.

The easiest way to find out if you can claim your child as a dependent is to use the IRS Interactive Tax Assistant tool.

If you don’t want to use the Interactive Tax Assistant tool, the IRS tests are:

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be:
   1. under age 19 at the end of the year and younger than you (or your spouse if filing jointly); or
   2. under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or
   3. any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.
4. The child must not have provided more than half of their own support for the year.
5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).

Read IRS Publication 501 and IRS Publication 504 for more information and instructions.

If you do not know if you are allowed to claim your child on your taxes as a dependent, speak with a tax professional.

The IRS has an online resource tool center with helpful information you can use, including videos on how you can file your taxes for free and managing your taxes after a life event.

Additionally, the IRS offers free tax return preparation from IRS-certified volunteers through the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs for qualified individuals. You can find a VITA or TCE site near you and information about what to bring to your visit on the IRS website.

You can get in-person help at your local IRS Taxpayer Assistance Center (TAC). Locate a Taxpayer Assistance Center near you. Check what services are available at that location, then call 844-545-5640 to schedule an appointment.