Can I deduct the child support and alimony I pay on my federal income tax?

Child support and alimony (also called spousal support or spousal maintenance) are treated differently from a tax perspective for both parties.  You may not deduct child support paid on your income taxes.  You can, however, deduct alimony paid if the payments are structured and documented correctly.  Setting up the payments correctly so that they are deductible is an important part of any divorce.