Child support income is non-taxable according to the IRS. This means a custodial parent does not have to include support payments when reporting his or her gross income. The person paying child support cannot claim this as a deductible expense. Payments made for alimony or spousal support are taxable and must be reported as such. Determining appropriate uses for child support income is the prerogative of the custodial parent. These funds are generally used to help defray the cost of housing, food, utilities, medical care, clothing, and other necessities. However, it is not against the law for a parent to use these funds to buy toys or other non-essential items for the child at his or her discretion. One goal of court ordered support is to provide the type of lifestyle the child would have enjoyed if the parents had not divorced. A non-custodial parent cannot legally refuse to provide child support income simply because he or she does not approve of the way the money is being spent. Any changes to support levels must be approved by the court.