Intuit Academy Tax Practice Exam

Child support payments made by Taxpayer A are not deductible. The tax code specifically states that child support is considered a non-deductible personal expense. This means that the payor cannot deduct child support payments from their taxable income, regardless of their filing status or income level. Additionally, child support does not create a taxable event for the recipient; they do not have to report it as income. This principle aims to ensure that the money designated for the child's support is used for that purpose and is not subject to taxation. Therefore, regardless of the specific circumstances around the payments, the fundamental tax treatment of child support remains the same: it is not deductible for the payer.