Alimony

Alimony or separate maintenance payments made under a court order are:

Taxable income to the person receiving them and reported on Form 1040, line 11
Deductible for the person paying them and reported on Form 1040, line 31a as an adjustment to gross income

Question: Is child support treated the same way as alimony?

Answer: No. Unlike alimony, child support payments are not deductible to the payer and are not included in the income of the recipient.

A taxpayer who is divorced or separated under an instrument executed before 1985 should be referred to a professional tax preparer.

Income