As per our TurboTax The Tax Treatment of Support Payments:
The Tax Treatment of Child Support
For court orders or written agreements that were made after April 1997, all child support payments are considered non-taxable, non-deductible.
The former spouse or common-law partner does not need to include child support amounts received when filing a tax return. The individual who is paying the child support cannot claim a tax deduction for child support payments made.
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