Yes.  Spousal support is considered taxable income for the payee, and therefore is tax deductible for the payer.  Child support, however, is not considered to be income and is therefore not taxed, nor is it tax deductible.

Although Dave and Amber never married, they were in a long-term relationship and had three minor children together, ages 16, 10 and 8. After their relationship unexpectedly ended several years prior, Amber filed for custody so she could force to Dave to pay child support, which she needed to live on her own and to help provide for the children.

Dave and Amber were able to quickly settle their custody case since they decided on joint legal custody, joint physical custody and 50/50 parenting time. Dave also agreed to pay child support according to the Michigan Child Support Formula.

No. Child support payments are not included in the taxable income of the spouse receiving said child support and therefore cannot be deducted from the taxable income of the spouse who is making the support payments.

As we prepare to file our income tax returns, divorced or separated parents of minor children often wonder - or fight over - which parent gets to claim the dependency tax exemption for the children. If the parents file a joint return, this is not an issue.