Since I itemize my deductions, do I need to subtract the amount of child support I receive that goes towards health insurance and day care?

[VT2004]

I have sole custody of my son.  My ex-husband just started paying child support September 2017.  In our state, child support is calculated based off a percentage of income and includes daycare costs and health insurance/medical bills.  I itemize my deductions and include daycare payments, health insurance premiums, and medical bills for my son.  I know child support is not considered taxable income, but do I need to calculate what the non-custodial parent pays per month and deduct that from my totals?

[Anita01 · Accepted solution]

No, child support is considered as your  money and can be spent any way you choose.  You don't have to reduce any payments you make just because the source was child support.