The Internal Revenue Service’s deadline for filing and paying your 2022 taxes is April 18, 2023. It’s never too early to start planning for Tax Day — and it’s better to answer any questions you might have now instead of later.
If you’re divorced and receive child support, you might wonder if you have to include those payments as taxable gross income on your tax return. Here’s what you need to know about reporting child support income on your taxes and the answer to the question, “Is child support taxable?”
Is Child Support Taxable Income?
So, is child support considered income? The short answer is no.
If your ex-husband or ex-wife pays child support to you, don’t include those amounts as taxable income on your tax return. Child support doesn’t count as income, so you shouldn’t include child support on taxes, according to IRS guidelines.
How To Report Child Support Income on Your Taxes
If you’re wondering where to find child support received on the 1040 tax form, you don’t report child support payments that you received — or were entitled to — anywhere on your Form 1040 income tax return. The same is true if you need to know where to find child support on the 1040 tax form in general. Even if you itemize your deductions on Schedule A of Form 1040, child support payments don’t qualify as an itemized deduction.
However, don’t confuse child support payments with spousal support. If your divorce or separation agreement is dated after Dec. 31, 2018, alimony or separate maintenance payments are not deductible by the person paying the alimony and the payee does not have to report these payments as taxable income. However, any divorce or separation agreements entered into prior to Jan. 1, 2019, that have not been modified are typically deductible by the person paying the alimony and count as taxable income to the recipient.
How Do I Claim a Dependent on My Taxes?
You might be able to claim a child as your dependent if you meet certain requirements. In addition, if you paid more than half of the household costs where your child lives, you might qualify for the advantageous tax filing status of head of household.
If your child lived in your home for a greater part of the year, you’re referred to as the custodial parent, and you can claim them as a dependent on your income tax return for that year. Your ex-spouse is referred to as the noncustodial parent.
For you to claim a child as a dependent, the child must meet the broad IRS definition of “qualifying child,” which covers a variety of relatives, including grandchildren. The qualifying child must:
- Live in the U.S. for more than half of the year
- Be younger than you
- Be under age 19 and younger than you OR
- Be under age 24, younger than you and a full-time student for at least five months OR
- Be any age if permanently and totally disabled
- Have lived with you in the same home in the U.S. for more than half of the tax year
- Not file a joint return, unless the child and the child’s spouse didn’t have a separate filing requirement and filed the joint return only to claim a refund
Real life is complicated, so tax laws account for many exceptions to these requirements to address a wide variety of personal circumstances.
Preparing your annual income tax return can be complicated when it comes to taxes for divorced parents who might be receiving or paying child support. Consult a tax professional to ensure you get the best possible result for your family — and make the lowest tax payment possible.
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Cynthia Measom contributed to the reporting for this article.