Deduction

Forum|Forum|4 years ago
January 4, 2022
6 replies
15 views

My spouse pays child support but is not receiving income due to pending SSDI. All child support payments have been made by me on her behalf, am I able to deduct these payments?

Opus 17

Level 15

No. Child support payments are never tax deductible.

Rlee6195Author

Level 2

That’s what I’m finding.

I just want to make sure I understand: If an individual marries another person who has back child support owed…the entire tax return can be garnished to pay the single persons child support debt..regardless of the new spouses responsibility..then the new spouse can reclaim that loss of income the following year (or a portion of it because they filed jointly) and have it returned back to them the following year.

With that, a new spouse who is paying a spouses child support on their behalf due to temporary circumstances cannot deduct it? Maybe it’s not a deduction but rather considered a loss when filing? I don’t know I just want to ensure I understand

xmasbaby0

Level 15

Child support paid is never deductible --- period. It does not matter that you are not the spouse who owed it. If you paid it on your spouse's behalf it is not deductible.

Your spouse owes the child support. If you want to try to protect the part of your refund that can be attributed to your income, then you could file as injured spouse so that the entire 2021 refund for a joint return is not seized for your wife's back child support. You can file as injured spouse for 2021 if you want to---it will take the IRS longer to process your 2021 return, but it might help you get a 2021 refund instead of the whole refund being seized because of your spouse's debt. Keep in mind---that child support owed never goes away. until it has been paid up. The sooner it gets paid---no matter which one of you pays it--- the better.

INJURED SPOUSE

https://ttlc.intuit.com/questions/1910698-how-do-i-file-form-8379-injured-spouse-allocation

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**