According to the IRS, child support payments are “neither deductible by the payer nor taxable to the recipient.” This means you do not need to pay federal taxes on child support you receive, no matter which income tax bracket you fall into. The Arizona tax code contains similar language, which means you also do not need to pay state income tax on child support payments you receive from your former partner. It is always advisable to consult with your tax advisor to discuss your specific situation.