Are the specific-purpose payments made considered support payments?

Answer

The specific-purpose payments made are considered support payments. See What amount can I claim or report? to find out if the support payments are taxable to the recipient and deductible by the payer.

You have told us:

• the specific-purpose payments made are for the benefit of the recipient
• the specific-purpose payments are made under a court order or written agreement
• at least one of the following situations apply:
  • the recipient is the payer's current or former spouse or common-law partner and the payer and recipient are living apart because of a breakdown in the relationship
  • the payer is the legal parent of a child of the recipient
• the specific-purpose payments are for the maintenance of the recipient, the children of the recipient, or both
• the court order or written agreement states 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