Child support payments are not tax deductible by the payer and are not taxable income to the recipient. Paying child support does not necessarily entitle you to claim the child as a dependent for tax purposes (a dependency exemption). The Internal Revenue Service (IRS) rules dictate that the parent with whom the child spent the most nights during the tax year has the right to claim the child as a dependent. And if the child spends an equal number of nights with each parent during the tax year, the parent with the higher adjusted gross income (AGI) has the right to claim the child as a dependent. Sometimes the child custody court will order the parents to alternate years of claiming the child as a dependent.

In Missouri, as in all states, child support payments are not tax deductible for the payer and do not count as taxable income for the recipient. This aligns with federal tax law, as outlined by the Internal Revenue Service (IRS). When it comes to claiming a child as a dependent for tax purposes, the IRS rules are clear: the parent with whom the child spent the majority of nights during the tax year typically has the right to claim the child as a dependent on their tax return. If the child spends an equal number of nights with each parent, then the parent with the higher adjusted gross income (AGI) is entitled to the dependency exemption. It's important to note that while Missouri child custody courts may include provisions in their orders for parents to alternate years for claiming the child as a dependent, these state court orders do not override IRS rules. Parents should ensure that any such arrangements are consistent with IRS regulations to avoid tax issues.