Unallocated Child Support

Unallocated child support is a type of child support payment one can be ordered to pay or receive through a legally-binding child support order. If you are ordered to pay unallocated child support by a judge in court, all of your payments are tax-deductible.

All other kinds of child support payments are NOT tax-deductible for the paying parent, nor are they a taxable source of income for the receiving parent. Like all kinds of child support payments, though, unallocated child support will become past-due child support if the paying parent fails to make the payments on time.