Child Support
Under both prior and current law, child support is neither taxable to the recipient nor deductible by the payor. Prior to 1985, alimony and child support were sometimes required as one payment known as "family support." This was taxed or deducted as alimony in spite of the fact that the decree made it clear that a portion of it was for child support. Under current law, if part of an alimony payment is based on a child's situation (such as coming of age, marriage, college), that portion of the payment is presumed to be child support and is not deductible or taxable. Pre-1985 decrees have not been affected by this change.