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.
Release of Claim to Exemption
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.
Earned Income Credit
Child support payments that you receive are not counted as earned income when figuring eligibility for the earned income credit.