Legal Question in Tax Law in New Jersey

Child support is not a tax deduction, but may go to the issue of who gets to claim the child, him or the ex-wife. This could change his filing status to head of household, rather than single - somewhat better than just filing single. As a spouse, you are not obligated to contribute to his support payments, but if you file a joint return entitling you to a refund, and he defaults in paying support, the refund could be used to meet his support shortfall. Thus, your share of the refund could be lost. This is a general response and more or different facts could change the answers.