No. Child support is not deductible to the parent that pays and not income to the parent that receives it at the federal level and state level in Georgia.
In addition, only one person can use the same qualifying child. If a child is the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits:
- EITC with a qualifying child
- Dependency exemption for the child,
- Child tax credit,
- Head of household filing status,
- Credit for child and dependent care expenses, and
- Exclusion for dependent care benefits.
If the parents cannot decide who claims the child, the tiebreaker rules come into effect.
Under the Tiebreaker Rule, the Child is Treated as a Qualifying Child Only By:
- The parents, if they file a joint return;
- The parent, if only one of the persons is the child's parent;
- The parent with whom the child lived the longest during the tax year, if two of the persons are the child's parent and they do not file a joint return together;
- The parent with the highest adjusted gross income (AGI) if the child lived with each parent for the same amount of time during the tax years, and they do not file a joint return together;
- The person with the highest AGI, if no parent can claim the child as a qualifying child; or
- A person with the higher AGI than any parent who can claim the child as a qualifying child but does not.
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