Are attorney’s fees tax deductible for child support payments?

In Pennsylvania, attorney’s fees are not usually tax deductible for child support payments. The IRS code states that child support payments are generally not deductible expenses for the person paying the support or taxable income to the person receiving the support. That means that the fees associated with pursuing or defending against a child support action aren’t tax deductible either. The only exception to this general rule is if the parties agree to make the attorney’s fees deductible in the original agreement or in the final court order. This is an uncommon arrangement, but it is possible if both parties agree to include it. In addition, the federal income tax rules don’t allow a person to deduct attorney’s fees for any activities related to child support enforcement, such as hiring an attorney to collect unpaid support from an ex-spouse or to modify current child support arrangements. Even if the party paying the support is self-employed and the attorney’s fees are business expenses, the fees are still not tax deductible. In summary, attorney’s fees related to child support in Pennsylvania are generally not tax deductible. The only exception is if both parties agree to make the fees deductible in the original agreement or final court order.

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Are attorney’s fees tax deductible for child support payments?

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