Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 86

Child support payments are not taxable to the child, nor to the parent who receives them on behalf of the child. There is no dollar limit to this benefit. It does not matter whether child support payments are made pursuant to a divorce decree or separation agreement made before 2019 or after 2018 (when the rules for alimony payments were changed).