No. A custodial parent does not have to declare child support as income. As a result, the amounts received do not impose any extra income tax obligations on the custodial parent. The money was already subject to taxation when the noncustodial parent earned it. Although the child support payment is an expense for the noncustodial parent’s monthly budget, that parent does not get to use child support payments as a tax deduction. The tax status of child support differs from the taxation rules applicable to alimony or spousal support.