The following information will help you determine if the support payments that you paid or received are considered support payments and if they should be included or deducted from your income on your tax return.
If you do not have a court order or written agreement, the payments are not subject to the tax rules that apply to support payment. You cannot deduct any of the payments made and do not have to report the payments received on your tax return.
Services and information
- What are support payments?
Find out if the amounts you paid or received are considered support payments
- What amount can you claim or report?
Find out if the support payments paid or received are taxable to the recipient and deductible by the payer
- Registering your court order or written agreement
Find out if you need to register your court order or written agreement
- Deductions from your pay
Find out how to reduce or increase the amount of income tax withheld from your salary
- Payments made after death
Find out the rules that apply for payments made after the death of the recipient or the payer
- Payments to or from a non-resident
Find out the rules for support payments you received from or paid to a resident of another country
- Lines 12799 and 12800 – Support payments received
Find out how to report, on your tax return, the support payments that you received, including retroactive lump-sum payments, support repayments, and legal fees
- Lines 21999 and 22000 – Support payments made
Find out how to report, on your tax return, the support payments that you paid, including retroactive lump-sum payments, support reimbursements, and legal fees
- Child custody and the amount for an eligible dependant
Find out if you can claim the amount for an eligible dependant when you have sole or shared custody of your dependant
Forms and publications
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