How are child support payments taxed in Maryland?
Child support payment are not tax deductable. If you make child support payments, you cannot deduct those payments from your income when you file your taxes.
Child support payments are not income. If you receive child support payments, you do not include those payments as income when you file your taxes.
These tax rules are the same for both federal income tax and Maryland income tax. Under IRS guidelines, the recepient of child support does not need to pay federal tax on child support payments, and the payer of child support cannot deduct their child support payments. This differs from the federal taxation of alimony payments, which are treated as taxable income by the receiver and are deductible by the payor. Maryland tax law may vary on tax treatment of child support.
Md. Family Law Article §10-110