If you paid or received child support during the year, you generally do not need to report those payments on your federal tax return.
Child Support Payments You Paid
Child support payments are considered a personal expense, not a tax deduction. If you paid child support in 2026, you cannot deduct those payments on your 2026 federal income tax return.
Child Support Payments You Received
If you received child support as a parent or guardian, the payments are not taxable income. You do not need to include child support payments anywhere on your federal tax return.
What Should I Enter in My Tax Return?
Nothing. Child support payments are not reported as income by the recipient and are not claimed as a deduction by the payer. Keep any records related to child support payments for your personal files, but you do not need to enter this information when filing your taxes.