Keyword: Child Support

This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

How can I collect child support from my ex-spouse?

You must contact your local child support agency.

My ex-spouse is delinquent in paying child support. The attorney general has filed some sort of paperwork with the IRS to withhold my ex-spouse's tax refund. How would I receive the withheld refund?

The answer varies depending on the state that is involved. You need to contact the state involved by link to its page on the U.S. Department of Health and Human Services Administration for Children & Families Offices of Child Support Enforcement web site to get this information.

Is there any way to find out if I need to file an injured spouse claim before I file a return?

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

Can I file my return electronically even though I am filing a Form 8379, Injured Spouse Claim and Allocation?

Yes, you can file electronically.

If two single people (never married) have a child and live together, providing equal support for that child, can they both claim head of household status?

Only the person who paid more than half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

My husband and I have provided a home for my niece and her son for the past seven months. She receives no child support from her ex-spouse, and she does not work or have any income of her own. Can I claim her and her son as dependents?

Under a new law effective with tax years beginning after December 31, 2004, your niece and her son would qualify as your dependents as your qualifying children if your niece and her son--

Are the children or grandchildren of your brother or sister,
Have not attained the age of 19 (or 24, in the case of full-time students) by the close of the calendar year in which your taxable year begins,
Had the same principal place of abode as you for more than 1/2 of your taxable year, and
Have not provided 1/2 of their own support during the calendar year in which your taxable year begins.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for more information.

If you pay child support, are you allowed to deduct anything on your taxes or claim the child as an exemption?

Nothing can be deducted for the child support payments. Child support payments are neither deductible by the payer nor taxable income to the payee. You may be able to claim the child as a dependent. The parent who the child lived with for the greater part of the year is the custodial parent. Generally the custodial parent is allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be allowed to claim the exemption for the child if the custodial parent signs a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced of Separated Parents, or a substantially similar statement.

Please refer to Publication 501, Exemptions, Standard Deduction and Filing Information, and Publication 504, Divorced or Separated Individuals, for more information.

Are child support payments considered taxable income?

No. Child support payments are neither deductible by the payor nor taxable to the payee. When you total your gross income to see if you are required to file a tax return, do not include child support payments received. For additional information, refer to Tax Topic 422, Nontaxable Income, or Publication 504, Divorced or Separated Individuals..

Is child support considered income when calculating the earned income credit?

No, for purposes of calculating the earned income credit, child support is not considered earned income.

Please refer to Publication 596, Earned Income Credit, for a complete discussion of the earned income credit.

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