Child support payments are never deductible and is not considered income," according to IRS Topic No. 452. Furthermore, the IRS directs, "When you calculate your gross income to see if you are required to file a tax return, do not include child support payments received."
Therefore, if the child care payments are considered the support, they should not be included in income nor deductible for the credit.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
