Can I deduct checks written to my son's mother?

[tomisino]

My ex-girlfriend and I have a two year old and he lives with her. Last year I claimed him as a dependant, this year she is. We have never been to court to establish custody or child support, however I have been giving her checks and cash (which I have receipts for) all year to help pay for his expenses and care. Does this count as child support or can I deduct some of this somehow? Tom

 

[tomisino]

state is Il, sorry, but my question is for fed income tax as well.

 

[Neal1421]

My ex-girlfriend and I have a two year old and he lives with her. Last year I claimed him as a dependant, this year she is. We have never been to court to establish custody or child support, however I have been giving her checks and cash (which I have receipts for) all year to help pay for his expenses and care. Does this count as child support or can I deduct some of this somehow? Tom

Child support is not tax deductible.

 

[Betty]

federal income tax: child support payments are not tax deductible by payer or taxable to recipient.

 

[LdiJ]

federal income tax: child support payments are not tax deductible by payer or taxable to recipient.

That applies on the state level as well.