Are the support payments paid or received deductible by the payer and taxable to the recipient?
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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 deductible by the payer and taxable to the recipient.
Payer
Enter on line 220 of your tax return the deductible part of the support payments that you paid. Enter on line 230 the total amount of child support you paid.
Recipient
Enter on line 128 of your tax return the taxable part of support payments you received. Enter on line 156 the total amount of support payments you received.
Note
Send Form T1157, Election for Child Support Payments, if both of you (payer and recipient) want to elect to have the child support made not deductible and not taxable.
You have told us:
- you pay or received child support only
- the court order or written agreement was made before May 1997
- none of the situations in the previous question apply to you
Return to What amount can I claim or report?
- Date modified:
- 2017-01-03