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Child Support and Alimony

By Elizabeth P. Rosen, October 12th, 2009 6:48 PM PT

In many cases, when a relationship between two parents is terminated or never existed, the non-custodial parent must pay child support to the custodial parent or guardian, or to the government. In cases of joint custody, one custodial parent may pay child support to another. Child support cannot be included on, or deducted from, the tax return of the recipient. Alimony, however – which refers to an obligatory amount a spouse must pay for a previously dependent spouse, decided by a judge in divorce proceedings rather than by the state – can be used by the payer as a tax deduction, as well as appearing in the taxable income of the recipient.

Thus, it might be in the financial benefit of both payer and payee – especially if the payer is in a higher tax bracket, and is willing to pay more to the payee in order to have an even larger deduction taken out of his taxes – to have child support payments reclassified as alimony.

However, restrictions do apply. One spouse cannot pay alimony to another if they are living under the same roof. If alimony is heavily concentrated in the first two years of payments, the IRS may suspect that the former couple is trying to classify a property settlement as alimony for the tax advantages, and force the payer to pay income tax on it. Make sure that alimony paid within the first two to three years is below the threshold of excess alimony. These calculations can be worked out on your own or with a tax attorney.


7 Responses to “Child Support and Alimony”

  1. erik mcgill says:

    whats the percentage of backtime child support that will be taken out of income taxes?

  2. MICHELLE FINCHER says:

    My state taxes were withheld for my husband’s back child support in 2006. The child is not mine’s nor am I obligated to pay his child support.

    How can I recoup these monies? I’ve been trying to find out this information, and have been given two ways of recouping.

    1) a Nonobligated Spouse Allocation Form (IT - 280)

    2) and/or an Injured Spouse Form

    Can I use either one of these to recoup these monies from taxes filed in 2006?

  3. maira says:

    i like to know if the childrens lives with me , i marry . and the father of my childrens pays
    childsupport. he can do tha taxes and claim them every year. i being having that problem, i can’t never do my taxe’s together with my husband and claim my daughters who lives under my roof all year long. because he’s treat’s. 1 of my daugthers goes with him on the weekends. what can i do.

  4. NELL says:

    MY QUESTION IS HOW CAN I STOP MY HUSBAND WHOM I AM NO LONGER WITH AND PAYS CHILD SUPPORT FROM CLAIMING MY CHILD WHO LIVES WITH ME AND HAS OVER A YEAR NOW, SO I CAN CLAIM MY CHILD?
    THANK YOU

  5. Maggie says:

    My ex husband is paying back child support, do i need to claim this as income?

  6. Marlene says:

    My baby father never took care of his child. After my graduation I move in Africa with my child and in March 20 it will be 1 year since we left America. Now he is trying to fill her social security number or have his family member use it how can I stop they to do so

  7. To anyone who would like to report tax fraud:

    The IRS has a Whistleblower/Informant Program that offers rewards (money) to people who report tax fraud. You will be required to provide detailed information about the tax evader, but there is no minimum requirement for the amount in question and you can remain anonymous. For more information, visit the IRS website at:

    http://www.irs.gov/compliance/article/0,,id=180171,00.html

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