Alimony Line 11, NOT child support
Alimony Line 11 is taxable – check new tax laws to the person that receives it,  NOT child support

What about Child Support?
How does that figure into Income for the MAGI Line 37* of 1040 – Subsidy calculation?

  1. Child Support doesn’t show as income on the 1040, but alimony shows on line 11, thus child support doesn’t count toward subsidies, Health Care.Gov  * IRS.Gov  per MAGI definition.
  2. Who is taking the deduction for the children?
    1. A taxpayer’s family means the individuals for whom a taxpayer properly claims a deduction for a personal exemption under section 151.
    2. See the definition of MAGI – Modified Adjusted Gross Income  (CFR 36B) on our website.
      1. Thus, if the non-custodial parent is claiming the deduction for the children, the subsidies would be worked out on their income, not the parent who has primary custody.
  3. So, the parent taking the deduction, would have the subsidies based on their income and deductions.  Child support would still be included in income, as it’s not deductible.
    1. Alimony would be though.
  4. Is there Employer coverage available?
    1. 9.66% Affordability Rul CFR 1.36B2  (a) (2) That might  knock out subsidies too.
IRS Publication 504 - Divorce & Taxes
IRS Publication 504 – Divorce & Taxes
Child Support - Publication 504
Child Support – Publication 504


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Exemptions - Publication 501
Exemptions – Publication 501
Covered CA - Countable Sources of Income
Covered CA – Countable Sources of Income – Getting to MAGI and Line 37 AGI

For a full analysis it’s imperative that you view our other pages on the Advance Premium Tax Credit and check with competent legal and tax professionals.  If you would like to talk to a professional tax advisor about this try Glenn Major 310.621.6873 or Bruce Bialosky [email protected]  310.273.8250

Child Support Calculator

Child Support Handbook

California  Courts Self Help Section on Child Support

Court order to maintain health insurance  FL 470

Child Support does not count as Income (IRS.Gov)

First of all, I’m not a CPA or Tax attorney.  Please run my analysis by your professional before taking the Advance Premium Tax Credit.  This credit basically works like W-4 withholding.

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The Office of the Family Law Facilitator assists parties with child support, spousal support and health insurance issuesNo charge.

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Links and Information from on Child Support – then click on your state, county, divorce – then child support

Support of Minor Child 3900-3902


Support of Adult Child  3910

See Article on 50 year old attorney with depression

child support

Support of Grandchild ……   3930
Liability to Others Who Provide Support for Child   3950-3952
General Provisions 4000-4014
Statewide Uniform Guideline  4050-4076
Enforcement by District Attorney 4200-4205
Child Support Commissioners 4250-4253

Family Law

Other pages in MAGI section

Premiums & Advance Tax Credit Calculator


CA Court Website on Child Support


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