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

Answer:   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.
• 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.