Child support payments are not deductible by the payer and are what for the payee?

Child support payments are non-taxable for the recipient, meaning that the payee does not have to report these payments as income on their tax return. This tax treatment is established under the Internal Revenue Code, which specifies that child support is intended to cover the everyday expenses of raising a child and therefore is not considered taxable income.

This structure is designed to ensure that the child support serves its purpose of supporting the child's needs without imposing additional tax burdens on the recipient. The payer cannot deduct these payments as business expenses, reflecting the understanding that such payments are not a form of income but rather a personal obligation to support one's child.