Legal Question in Family Law in Kentucky

Neither. It isn't taxable, nor is it deductible.

The way it works in that the person paying the child support will have already paid income taxes on it as income they earned. There is no deduction for child support on taxes because it is considered to be what that person would be paying out anyway in meeting that child's needs and so it is built into the standardized dependent deduction that people typically rotate in claiming each year.

Alimony or maintenance, however, is deductible by the person paying and taxed as income to the person receiving it.