when are support payments deductible
Prior to May 1, 1997, both child and spousal support payments were deductible to the payer and taxable to the recipient. The rules for child support changed as of that date, and are no longer deductible.. Some conditions exist that mandate agreements and orders issued prior to May 1997 to change to current rules.or previous court orders, you may be required to claim or deduct support payments, depending on the date child support court orders took effect. Child support payments can affect how you report spousal support.