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

Answer

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

Payer

You cannot claim a deduction on line 220 of your tax return. Enter on line 230 the total amount of child support paid.

Recipient

Do not report this amount as income on line 128 of your tax return. Enter on line 156 the total amount of child support received.

You have told us:

• you paid or received child support only
• the court order or written agreement was made before May 1997
• the court order or written agreement states that the child support paid or received after April 1997 is not taxable and not deductible

Return to What amount can I claim or report?

Date modified:

2017-01-03