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No. Not if you receive it and it isn't deductible if you pay it.
No. Child support is not taxable income and you do not enter it on a tax return. Nor does the person who paid the support enter it--child support paid is not deductible.
There is only one place you may enter non taxable income ... if you use the sales tax deduction on the Sch A instead of the State Sales Tax ... follow the interview screen instructions if you do itemize and take the sales tax deduction.
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