CALIFORNIA FAMILY LAW
...Income Tax Matters
......Child Support/Credits
.........Deductible/Taxable
4 Cards On This Topic:

Child support payments are not taxable to the recipient nor deductible to the paying spouse.

Reductions of family support associated with a contingency related to child treated as child support.

Presumption that s/s which reduced within 6 mos of C's turning 18 rebutted; payments taxable to recipient spouse.

Interest collected on past due child support is taxable to the recipient; state enforcement agency has duty to report interest income to IRS.