Once taxpayers are separated or divorced, the lower income earner / higher income earner rules for deductibility of child care expenses no longer apply. b) If the person receiving child support payments agrees to include the child support payments in his or her own income, the person paying the child support is entitled to a deduction for child support payments made. c) If an agreement specifies that a taxpayer is required to make both spousal support payments and child support payments and the taxpayer does not make the full amount of the required payments specified in the agreement in the year, the first amount paid (as specified in the agreement) will be considered child support and the excess (if any) will be considered spousal support. d) If an agreement does not separately specify the amount of child support and spousal support, the full amount of the required payment is considered child support