Child support payments are not tax deductible for the payer, nor
do they count as taxable income for the payee. If you pay child
support, you may be able to claim the child as a dependent. The
parent with whom the child lived for the greater part of the tax
year generally can claim the child as a dependent.
If you have a child who does not live with you, you may be able
to claim the child as a dependent if the parent with whom the child
lives signs a release of claim to exemption, Form 8832.
Child support payments that you receive are not counted as
earned income when figuring eligibility for the earned income