what is a dependent for federal income tax purposes
Enter Your Zip Code to Connect with a Lawyer Serving Your Area. Child support is tax-free for federal income tax purposes, meaning neither the recipient spouse nor the child owes taxes on it. However, unlike spousal support, child support payments are not tax-deductible by the parent who makes the payments. (Spousal support is tax-deductible for the person who makes the payments and taxable to the recipient.).