Detailed information about this topic can be found in IRS Publication 504: Separated and Divorced Individuals available at the IRS Web site (www.irs.gov/pub/irs-pdf/p504.pdf). Child support is neither deductible by the payer nor taxable income to the recipient. Alimony (spousal support), on the other hand, is deductible by the payer and taxable income to the recipient. Divorced spouses who are receiving both forms of support from an ex-spouse need to keep good records to distinguish between the two types of payments.
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