Unlike post-separation support and alimony, child support is not taxable as income to the recipient parent and is not a tax deduction to the payor parent. Generally, you are allowed one exemption for each person you can claim as a dependent. The general rule for a child of divorced or separated parents is that the parent who has custody of the child for the greater part of the tax year (i.e. the custodial parent) is treated as the parent who provides more than half of the child’s support and is thus entitled to the exemption for the child. The non-custodial parent, however, will be treated as providing more of the child’s support under two circumstances. First, if the custodial parent signs a written declaration that he or she will not claim the exemption for the child, and the non-custodial parent attaches this declaration to his or her return, then the non-custodial parent can claim the exemption for the child. Second, if the custodial parent signs a decree or agreement that states he or she will not claim the exemption for the child, then the non-custodial parent can claim the child without regard to any condition, such as payment of support. In certain situations, you may also be able to claim a credit for child care expenses. You may be able to claim the credit if you pay someone to care for your child (under age 13). This credit can be up to 30% of your expenses. In order to qualify, you must pay these expenses so that you can work or look for work. Generally, to be a qualifying person for the child care tax credit, your child must be a dependent for whom you can claim an exemption. If you are divorced or separated, an exception to this rule may apply. Under this exception, if you are the custodial parent of your child, you can treat your child as a qualifying person even if you are unable to claim the exemption for the child. If, however, you are the non-custodial parent, you cannot treat your child as a qualifying person, regardless of whether you can claim the child’s exemption or not. For more information on this topic you can visit www.irs.gov