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According to the IRS, child support payments aren't tax deductible for the payer or taxable income to the recipient. The payer of child support can only claim the children on their tax return if they are the custodial parent or if they get permission from the custodial parent to do so... Click Here.
This means that if the child spends most of the year with the person paying child support, the payer can claim the child as a dependent. If the child resides with the payer for most of the year, paying child support to the other parent shouldn't be necessary. If the child resides with the recipient of child support for a greater portion of the year, the recipient can receive child support and claim the child as a dependent on their tax return. Most payers are paying child support due to court orders. Among the penalties for failure to pay child support are levies, liens, garnishments, tax refund interception, jail time, driver's license revocation, and the list goes on. It therefore becomes a crime when one doesn't have the financial means to support their children, though the laws may have been designed to punish those that intentionally avoid making payments. Punishment for non-payment then becomes counterintuitive, and the payer's ability to pay can be further hindered by enforcement thereof. However, courts often don't require child support recipients to provide documentation to the payer or the courts to prove that funds paid went towards care for the child. Payments provided are used at the sole discretion of the recipient. In some cases, no funds paid go towards the care of the child when they are sent to the custodial parent. In addition, a portion of child support payments collected goes towards administrative costs paid to the entity collecting and distributing the payment, whether it be the government or a private company - 25 to 30%. Those fees act as a tax to the recipient to a degree. A responsible parent making payments on time isn't entitled to the child tax credit, though child support awards are somewhere between 17% and 23% of their income. It's doubtful someone really spends 17-23% of their income on the care for their children when such an amount is perhaps intended to support the custodial parent's household as opposed to care for the child.
According to data from the 2020 Census, most child support payers were men....Click Here.
If laws were established to ensure our rights as citizens against abuse by other people, organizations, and the government itself, it may be prudent to re-examine child support.