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Definition Dependent - one who relies on another for support, such as a child.

Application in Divorce The obligation of support continues after a divorce, and it is the right of a child to be supported.

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No Tax Deductions for Child Support
Child support payments cannot be deducted by the payor, who is the noncustodial parent, nor can they be included as income by the recipient, who is the custodial parent.

Contributed on 6/28/2007 by: DivorceDex.com Staff
Category: Tax Consequences (Applicable in All States)

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