Can you claim child support on your taxes?

Can I claim child support on taxes without a court order for child support?

• My ex and I split in 2007 and I moved out with our son. Ever since then, he's been paying me $400/month for child support and we've never been to court. I WAS grateful, but every tax season I start to wonder if we SHOULD go to court. Well, in every year, I've claimed the money he sends as child support. The first year we split, I let him claim the son. For 2008 taxes, I claimed our son. My ex had our son on his w-4 even though we were in different states and he never saw our son. He also claimed the $4800 as alimony, even though we were NEVER married. He makes enough money that he has to pay in come tax season, and he wanted a refund, not pay in. For 2009, I married and now my ex is saying that I need to claim the child support as income, because he is saying he sends me that money and its not considered child support to the IRS. So, was I to claim it as child support? Or can I not? Remember: we were never married. He's been sending me money for child support for 3 years. The first year when he got to claim our son, he had no problem claiming the money as child support. But ever since i started claiming our son, he has been trying to get me to claim it as alimony or income for his benefit. (and I did NOT claim it as alimony.. we were never married!!)

• Answer:

  If you were never married and there is no court order, he is not paying you alimony (as far as the IRS is concerned). What he is doing is giving you a gift (again, as far as the IRS is concerned). You do not need to claim any of this money as income. Any gift he gives you above allowable amounts, he is responsible to pay the tax for. Child support is never considered income for the parent who receives it, regardless of how you spend that money. So, not only do you not have to claim this money as income this year, you may go back and amend your returns for 2007 and 2008 taking out the income you reported. Keep in mind, if he is claiming these payments on his return, the IRS will investigate why he says he is making allowable payments and you say you are not receiving reportable income. Still, with what you presented, the facts will be on your side.