Do I Need to Report Child Support Payments on My Federal Return?
Child support payments are not deductible if you paid them.
And they are not taxable if you received them, according to the IRS.
So when you calculate your gross income to see if you are required to file a tax return, don't include child support payments.
However, you do need to report alimony paid or alimony received on your income tax return.
Alimony is sometimes referred to "spousal support."
For more information, see Publication 504, Divorced or Separated Individuals.