One thing you may need to keep in mind regarding your tax filing is the distinction between alimony and child support payments – and there is a difference. Child support is NOT – under the current tax laws – considered a tax-deductible expense or taxable income. Alimony, however, is considered deductible. In some cases, divorcing spouses may try to declare a property settlement or child support as alimony payments. The IRS regulates this strictly, and has several rules regarding what is considered alimony.