Where child support counts as income
| Question | Counted as income? | Rule |
|---|---|---|
| Federal income tax | No, and the payer cannot deduct it | IRS |
| Mortgage (Fannie Mae loans) | Yes, with 6 months of receipt and 3 more years of payments | Selling Guide B3-3.4-02 |
| Credit cards and other credit | Yes, if you choose to list it | Regulations Z and B |
| SNAP (food stamps) | Yes when received; excluded or deducted when paid | 7 CFR 273.9 |
| SSI for a child | Yes, as the child’s income, with one third of current support excluded | SSA POMS SI 00830.420 |
| FAFSA | No; it is reported as an asset | Department of Education |
Is child support taxable?
No. Under federal tax law, child support is not taxable to the parent who receives it and not deductible by the parent who pays it. The IRS says child support received is not counted when working out whether a return must be filed (IRS FAQ). State income taxes have their own rules; check with your state’s tax agency.
Alimony is different. For a divorce or separation agreement made after December 31, 2018, alimony is not deductible by the payer and not income to the recipient. For older agreements not changed after 2018, alimony is generally deductible by the payer and taxable to the recipient (IRS Publication 504). Child support has never been either.
Does child support count as income for a mortgage?
It can. Under the Fannie Mae Selling Guide, B3-3.4-02, which many lenders follow, a lender may count child support when:
- a divorce decree, separation agreement or court order sets the payment terms;
- you show the most recent six months of full, regular and on-time payments; and
- the payments are expected to continue for at least three years from the loan’s note date. Support that ends sooner because of a child’s age does not qualify.
Proposed or voluntary payments without a written agreement do not count. Other loan programs have their own rules.
Can a credit card issuer count child support?
Yes, if you choose to include it. The official commentary to Regulation Z lists child support among the income a card issuer may consider (12 CFR 1026.51). Under Regulation B, any creditor must count it to the extent it is likely to be paid consistently (12 CFR 1002.6), and a creditor that asks about it must first tell you that you do not have to reveal it if you do not want it considered (12 CFR 1002.5).
Does child support count as income for food stamps (SNAP)?
Yes. Under federal SNAP rules, child support paid to your household by someone outside it is unearned income. Child support that a household member is legally required to pay to someone outside the household is left out of that household’s income, or the state gives a deduction for it instead (7 CFR 273.9).
Does child support count as income for SSI?
For a child who receives Supplemental Security Income, yes. Social Security treats child support paid for the child as the child’s unearned income, then excludes one third of current support paid by an absent parent. Payments toward past-due support do not get the one-third exclusion (SSA POMS SI 00830.420).
How is child support treated on the FAFSA?
As an asset, not income. Since the 2024 to 2025 award year, the annual child support received is reported as an asset in the Student Aid Index formula (Department of Education guidance). The amount is the child support received in the last complete calendar year (FSA Handbook).
Estimate child support in your state. LawCat’s free calculators follow each state’s official guideline and worksheet and show every line.
Child support calculators by state →Massachusetts guidelines · New Jersey guidelines · New York maintenance
Official sources
- IRS FAQ: alimony, child support, court awards, damages
- IRS Publication 504, Divorced or Separated Individuals
- Fannie Mae Selling Guide B3-3.4-02
- 12 CFR 1026.51, official interpretation
- 12 CFR 1002.5 (Regulation B)
- 12 CFR 1002.6 (Regulation B)
- 7 CFR 273.9 (SNAP income and deductions)
- SSA POMS SI 00830.420, child support payments
- Department of Education, FAFSA Simplification Act changes for 2024-25
- 2024-2025 FSA Handbook, Application and Verification Guide, chapter 2
Questions people ask
Is child support taxable income?
No. Under federal tax law, child support is not taxable to the parent who receives it and not deductible by the parent who pays it. It is also left out when you work out whether you must file a tax return.
Does child support count as income for food stamps?
Yes. Federal SNAP rules count child support your household receives from someone outside it as unearned income. Child support a household member is legally required to pay to someone outside the household is excluded or deducted (7 CFR 273.9).
Does child support count as income for a mortgage?
It can. Under Fannie Mae’s Selling Guide, a lender may count it if a decree, agreement or court order sets the payments, you show six months of full and on-time receipt, and the payments will continue for at least three years from the note date.
Does child support count as income on the FAFSA?
No. Since the 2024 to 2025 award year, child support received is reported as an asset, not income. The amount is the child support received in the last complete calendar year.
Page updated October 14, 2026. Figures change; confirm them with the official sources above.