Child Support Payments:

• Child support payments are not tax-deductible for the payer.
• Child support payments are not considered taxable income for the recipient.

Spousal Support Payments:

• Spousal support payments are tax-deductible for the payer if they are made according to a court order or written agreement and paid periodically.
• Spousal support is considered taxable income for the recipient, and they must report it on their tax return.