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https://www.irs.gov/publications/p504
The child isn’t filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). ... See Child support under pre-1985 agreement, later. ... For more information about the federal gift tax, see Estate and Gift Taxes in Pub. 559, Survivors, Executors, and Administrators ...
https://www.hrblock.com/tax-center/filing/personal-tax-planning/filing-taxes-when-separated-but-married/
Learn more about filing taxes when you are separated but married. ... Many tax benefits are available only if married couples use the married filing jointly filing status. However, if you file a joint return, both you and your spouse have joint and several liability. ... Free In-person Audit Support is available only for clients who purchase ...
https://ttlc.intuit.com/community/taxes/discussion/my-husband-owes-back-child-support-if-we-file-joint-will-irs-take-all-of-it-to-pay-child-support/00/30294
May 31, 2019 · My husband owes back child support. If we file joint will IRS take all of it to pay child support even though a portion of the refund is mine? ... Injured spouse relief is when one spouse's refund allocable to her/his income is taken by the Government to satisfy child support, back taxes, an unpaid student loan, etc.
https://family.findlaw.com/child-support/child-support-and-taxes-q-a.html
Thus, it's vital that parents understand what funds can be considered "income" under the child support guidelines. This article answers some commonly asked questions about the relationship between child support and taxes. Q: My ex-spouse is delinquent in paying child support.
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