Is child support still tax deductible under the Child Support Guidelines?
No. Income tax laws changed at the same time as the federal Guidelines came into effect (May 1, 1997). In any orders or agreements made after May 1, 1997, the parent paying child support does not deduct the payments from his or her taxable income. The parent receiving child support does not declare the child support received as part of his or her taxable income. Spousal support payments continue to be tax-deductible in most cases.
