May 7, 2014 11:17:34 PM EDT
I live in Canada so I actually called the CRA (Canada Revenue Agency) regarding this issue. In Canada, a spousal or child support payment is only considered as such if there is a court order mandating it, or if there is a written agreement, e.g. a Co-Parenting Agreement signed by both parties should suffice. The agreement should specify that payments are to be made periodically and in what amounts. In the case that a payment qualifies as a support payment as per CRA's definition, the recipient parent is able to claim a deduction (it seems) for the full amount.
Here's the relevant link on the CRA website:
http://www.cra-arc.gc.ca/supportpayments/
In cases where there isn't an agreement, I was told that as a recipient, I do not have to declare any received income. I was advised to keep a paper trail in case I was ever asked re: sources of income.
My co-parent lives in Mexico. Since I didn't meet him through this site, but rather, in personal life, he is not yet on board with signing a Co-Parenting Agreement (unfortunately), though I hope I can help him change his mind.
We are on amiable terms nonetheless, and his plan is to open a Mexican bank acct. in his name, and to give me a bank card. I then could use that bank card to withdraw funds from any ATM in Canada. And again, as per CRA, I would not have to declare that income; I'm guessing because it's assumed to have been taxed at source (and Canada & Mexico have a tax treaty to prevent double taxation.)
Anyway, that's just what I found out re: Canada. Things may be different in other countries.