Drake Tax - 1040: Child Support Payments

Where to enter child support payments received or paid on an individual return

Per the IRS, child support is not considered taxable income. Therefore, payments are neither deductible by the payer nor taxable to the recipient and there is no place to enter such amounts in Drake Tax.

Additional resources:

• Publication 525

• Publication 504

• Alimony, Child Support, Court Awards, Damages FAQ