Today’s topic deals with taxes and child support. With the tax season upon us I have had a few questions from consultations and from current clients as to how their taxes will be affected by the child support that they are either paying or are receiving. Is the Child Support I am paying tax deductible? According to the IRS, child support payments are not considered to be taxable income to the receiving party and they are not deductible by the paying party. The IRS considers child support payments to be a personal expense and since personal expenses are not tax.