What are the tax implications for child support payments?

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What are the tax implications for child support payments?
Are child support payments enforceable by law?
What expenses can a non-custodial parent be responsible for?
Can a parent be held responsible for college expenses as part of a child support agreement?
How do states allocate child support payments?
What can I do if my ex-spouse refuses to pay child support?
What if I can’t afford to pay child support?
How do I receive child support payments?
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Is a lump sum payment acceptable in lieu of regular child support payments?

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