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What is the tax status of child support paid by the noncustodial parent to the custodial parent?

The I.R.S. does not consider child support to be income. It is not taxable, nor is it deductible. Child support does not need to be reported as income.

Money exchanged by divorced parents in support of their children is identical to money exchanged by married parents in support of their children. It has no tax status.