02.12.13 Tax Tip - Child Support Do you pay child support? Are you wondering if the child be claimed as a dependent on your tax return? Child support is neither income to the recipient, nor a deduction for the payer and the custodial parent is generally entitled to claim the child as a dependent. The custodial parent is the parent the child lives with for more than half the year. In order to claim a dependency exemption a signed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, must be included in the noncustodial parent’s tax return.