Although I'm not specifically sure if it's taxable or not, it must be claimed as income. My ex and I go round and round on this every year since in Austria it doesn't have to be and here it does.
She splits the seasons each year but files here so I end up doing her taxes for her.
Uhmmm..... child support is not income, and therefore is not listed as such on IRS forms.
Alimony is though.
"Are child support payments considered taxable income?
No. Some types of income taxpayers receive are not taxable and child support is one of them. When you total your gross income to see if you are required to file a tax return, do not include your nontaxable income. For additional information, refer to Tax Topic 422, Nontaxable Income, or Publication 525, Taxable and Nontaxable Income.
Publication 525, Taxable and Nontaxable Income
Publication 504, Divorced or Separated Individuals
Tax Topic 422, Nontaxable Income"
Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. It does not include voluntary payments that are not made under a divorce or separation instrument.
Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony.
Payments not alimony. Not all payments under a divorce or separation instrument are alimony. Alimony does not include:
Noncash property settlements,
Payments that are your spouse's part of community income, as explained later under Community Property,
Payments to keep up the payer's property, or
Use of property."