Is child support tax deductible?
Child support is never tax-deductible. It is roughly equivalent to opening up your wallet, reaching in, taking out cash, and handing it to your spouse to help support the children. Spousal support sometimes can be tax-deductible, and until the recent change of the federal tax law, which goes into effect on January 1, 2019, spousal support entered into by an agreement before that date or by court order will be tax-deductible. But, after January 1, 2019, new agreements or new awards will not be tax-deductible.