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

Answer

Payer

Enter on line 220 of you tax return only the child support payments you made between January 1 of the year, and the date your court order or written agreement was changed.

Child support payments made after your court order or written agreement was changed are not deductible.

Enter on line 230 of your tax return the total amount of child support you paid in the year.

Recipient

Enter on line 128 of your tax return only the child support payments you received between January 1 of the year, and the date your court order or written agreement was changed.

Child support payments received after your court order or written agreement was changed are not taxable.

Enter on line 156 of your tax return the total amount of child support you received in the year.

You have told us:

• you paid or received child support only
• the court order or written agreement was made before May 1997
• your court order or written agreement was changed after April 1997 to increase or decrease the amount of the child support

Return to What amount can I claim or report?

Date modified:

2017-01-03