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 specific-purpose payments made are not for the maintenance of the recipient, the children of the recipient, or both.

Return to Specific-purpose and third-party payments

Date modified:

2017-01-03