Are the specific-purpose payments made considered support payments?

Answer

The specific-purpose payments made are not considered support payments. You cannot claim them as a deduction, and you do not have to report them as income on your tax return.

You have told us:

• the court order or written agreement does not state that the recipient will include the payments in his or her income and that the payer can deduct them.

Return to Specific-purpose and third-party payments

Date modified:

2017-01-03