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

Answer

The support payments paid or received are not deductible by the payer and not taxable to the recipient.

You have told us:

• the payments were not paid:
  • directly to the recipient
  • to a third-party and the recipient could use the amount as he or she saw fit
  • for a specific-purpose and the recipient could use the amount as he or she saw fit
  • for a specific-purpose and the recipient could not use the amount as he or she saw fit, but the court order or written agreement states that the recipient will include the payments in income and that the payer can deduct them from income

Return to What amount can I claim or report?

Date modified:

2016-01-04