Tax Implications On Child Support vs. Spousal Support

Support payments pursuant to divorce receive different tax treatment depending upon whether they are characterized as child support or spousal support (maintenance or alimony). Child support is not taxable to the payee spouse and not tax deductible by the payor spouse. However, child support interest associated with past-due child support payments is considered taxable income. Payments classified as spousal support are taxable to the payee spouse and tax deductible by the payor. These payments are not only tax deductible, but “above the line” adjustments to income, meaning that the payor spouse does not have to itemize deductions to get the tax break.