This blog post explores how child support payments affect taxation for both receiving and paying parents. If audited, the IRS may view the support payments as child support instead, which is not tax deductible.Alimony paid pursuant to a recently finalized divorce will not be taxdeductible for the payor, nor will the receiving spouse need to pay income tax on it. Complete the on-line application for free child support services if you live in Illinois and the dependent child(ren) lives with you. The spouse making payments now cannot deduct them from his or her taxable income and the spouse receiving payments does not pay taxes on them. Use the child support calculator below to estimate your child support and medical support payments. Illinois child support is based on a variety of factors. Alimony is no longer tax-deductible, so it isn't a tax advantage to the party who pays the spousal support. How Is Child Support Calculated in Illinois? What is alimony or spousal support?