| Program | Child support received | Child support paid |
|---|---|---|
| Federal income tax | Not income, not reported | Not deductible |
| SNAP (food assistance) | Counted as income | Excluded from the payer's income, or deducted in states that choose that |
| Medicaid and CHIP for children, parents, pregnant people and most adults | Not counted | Not deductible |
| SSI, and Medicaid for people who are aged, blind or disabled | Counted; a child receiving support from an absent parent has one-third excluded | Not covered here |
Federal income tax
The IRS is direct: "Child support is never deductible and isn't considered income" (Tax Topic 452). Publication 504 adds that child support payments "aren't deductible by the payer and aren't taxable to the payee", and Publication 525 says not to report them on your return. Payments count as child support when the divorce or separation instrument specifically designates them as child support.
If an order calls for both alimony and child support and the payer pays less than the total, the payments count as child support first and alimony second (IRS Publication 504).
Who claims the children
For tax purposes the custodial parent is the one the child lived with for more nights in the year; with equal nights, the parent with the higher adjusted gross income (IRS Publication 504). The custodial parent can release the claim with Form 8332, which lets the other parent claim the child tax credit (up to $2,200 per child) and the credit for other dependents. It doesn't move head of household status, the earned income credit or the child and dependent care credit, which stay with the custodial parent if eligible (IRS Publication 501).
SNAP
SNAP counts "support or alimony payments made directly to the household from nonhousehold members" as unearned income (7 CFR 273.9(b)(2)(iii)), and states may not exclude child support received even when they mirror other programs' rules (7 CFR 273.9(c)(19)).
For the parent who pays, legally obligated child support paid to someone outside the household is excluded from income, or, in states that choose it, subtracted as a deduction instead (7 CFR 273.9(c)(17), (d)(5)).
Medicaid and CHIP
For children, parents, pregnant people and adults in the expansion group, Medicaid and CHIP use modified adjusted gross income (MAGI), which follows federal tax rules (42 CFR 435.603(e)). Because child support isn't taxable income, it isn't counted. HealthCare.gov's income guide lists child support under "Don't count these income types".
Groups whose eligibility is based on age, blindness or disability generally use SSI's rules instead (42 CFR 435.603(j)), and there child support can count.
SSI
For Supplemental Security Income, support payments are unearned income (20 CFR 416.1121(b)). When the person receiving SSI is a child and the support comes from an absent parent, one-third of it isn't counted (20 CFR 416.1124(c)(11); SSA POMS SI 00830.420).
Child support guidelines themselves
State child support calculations have their own income rules. For example, Florida counts spousal support received but not child support received for other children, and Illinois excludes benefits received for other children in the household (Fla. Stat. ยง61.30(2); 750 ILCS 5/505(a)(3)(A)). Each state calculator on this site explains its state's definition.
Programs run by states, and rules for housing assistance, can differ. Check with the agency that runs the program.
Is child support taxable income?
No. Under federal law, child support isn't taxable to the parent who receives it and isn't deductible for the parent who pays it. The IRS says child support "is never deductible and isn't considered income" and shouldn't be reported on a tax return.
Does child support count as income for SNAP?
Yes. SNAP counts child support a household receives as unearned income (7 CFR 273.9(b)(2)(iii)). For a household member who pays legally obligated child support to someone outside the household, the payments are excluded from income, or deducted in states that choose the deduction.
Does child support count as income for Medicaid?
For most families, no. Medicaid and CHIP for children, parents, pregnant people and expansion adults use MAGI, which follows tax rules, so child support isn't counted. For people who qualify based on age, blindness or disability, SSI-based rules apply and child support can count.
Can I deduct child support I pay?
Not on your federal tax return. Child support payments aren't deductible by the payer (IRS Publication 504). For SNAP, legally obligated child support paid to someone outside the household is excluded from the payer's income or deducted.
Who gets to claim the child on taxes?
Usually the custodial parent, the one the child lived with for more nights in the year. That parent can sign Form 8332 to let the other parent claim the child tax credit, but head of household status and the earned income credit don't transfer.
Updated November 8, 2026. Sources: IRS Tax Topic 452; IRS Publication 504 (2025); IRS Publication 525 (2025); IRS Publication 501 (2025); Form 8332; 7 CFR 273.9; 42 CFR 435.603; HealthCare.gov, "What to include as income"; 20 CFR 416.1121 and 416.1124; SSA POMS SI 00830.420. General information, not tax or legal advice.