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Financial and other support for children provided by the parents who are legally responsible for them. Most commonly, child support is ordered when parents divorce or separate and one parent is required to pay the other an amount of child support that is determined by state guidelines, based on the parents’ incomes and the amount of time each parent spends with the child(ren). Support may also include paying for insurance benefits, school tuition, and other expenses. Child support is not deductible or taxable.
