Are the support payments paid or received deductible by the payer and taxable to the recipient?

Answer

The child support payments paid or received are not deductible by the payer and not taxable to the recipient.

Payer

You cannot enter on line 220 of your tax return the support payments that you paid. However, enter on line 230 the total amount of support payments you paid.

Recipient

Do not enter on line 128 of your tax return the support payments you received. Enter on line 156 the total amount of support payments you received.

You have told us:

• you paid or received child support only
• the court order or written agreement was made after April 1997

Return to What amount can I claim or report?

Date modified:

2017-01-03