Russian law provides for mandatory gratuitous payments by citizens that are charged by the state to the budget. This type of deductions is called taxes. PIT is a financial instrument of the state, which is the main type of direct taxes. The legislator has established mandatory deductions from the income of an individual. This amount is 13%. Funds for the maintenance of the child / children paid in favor of the second parent by the alimony are also considered income. Deductions can be accrued both as a percentage of income and in a solid amount. If the size is more or less clear, then regarding the question whether child support is taxed for the child, for many the answer is unclear.
The legislative framework
The Tax Code of the Russian Federation in Article 217 defines a list of incomes of citizens who are exempt from taxation.
Among others, such income includes alimony payments received by the taxpayer for the maintenance of his minor child (s).
How is monthly maintenance charged per child?
Current legislation provides for the following procedure for withholding monthly alimony payments from the parent's income (wage):
1. The accrual of employee wages. At this stage, the accounting department calculates the total income of the alimony payer for the month, including the salary and all the additional payments and allowances accrued to it, depending on the form in which monthly earnings are calculated for an employee of this category.
2. Calculation of income tax on the calculated amount of wages. The so-called individual income tax is 13% of the cash compensation accrued for the employee's labor activity in the current month.
3. The amount of alimony is withheld from the amount of income remaining after the calculation of personal income tax. 
Why is monthly maintenance calculated after tax withholding?
The traditional method of collecting child support payments in our country is carried out in the amount determined by the court of a share of the parent's total income. Many parents are interested in whether child support is taxed on wages. After all, the amount withheld before calculating the income tax will come out larger than the amount that will be withheld after calculating the mandatory payment to the state treasury.
A tax payment that is payable to the state is no longer inherently parental income. Rather, it can be attributed to costs. This applies to interest. Are child support taxed in a fixed amount? 
The situation with a fixed size determined by the court and not depending on the earnings received by the parent in the current month is much simpler. In this case, it is permissible to withhold a fixed amount both before calculating the tax amount and after calculating the tax payment.
Preferential conditions for paying tax
Keeping a minor is the responsibility of both parents, regardless of which of them the child lives and is raising. In connection with the current economic situation, the amount of financial support paid to the second parent is small. In this regard, the question of whether alimony is subject to income tax is quite relevant. The state provides for the procedure for granting preferential deductions to the child's parents.
According to Article 218 of the Tax Code, parents of minors have the right to reduce the size of the tax base (the amount of income with which the individual income tax is calculated).
Parents with one child are given a deduction in the amount of 1400 rubles per month, with two children under the maintenance - 1400 rubles for each. Starting from the third and subsequent children born, the deduction increases to 3,000 rubles per month. 
A tax deduction in the amount of 12,000 rubles is provided for a parent who has custody of a disabled child, until his adulthood, or a disabled child of the first or second disability group, who is studying at a university by full-time education, until he reaches the age of twenty-four.
Similar benefits also apply to official guardians and adoptive parents of a minor, with the difference that the deduction for a disabled child will be slightly less - 6000 rubles.
The specified benefit is granted to the parent exactly until that month until his income exceeds 350,000 rubles.
Are alimony collected by the bailiffs taxed?
As a rule, if the debtor parent is officially employed, then a copy of the writ of execution (sheet or court order) together with the relevant decision shall be sent by the official at the place of his work. Is child support taxed in this case?
The bailiff himself does not deal with the deduction and transfer of payments. This is the responsibility of the accountant of the organization where the debtor is employed. According to the calculations made in accordance with the procedure described above, the monthly amount of money is transferred directly to the account of the collector (other parent). It is also considered acceptable to transfer the amount of alimony by postal order to the name of the parent who is the recipient of alimony (this method is currently very rare). 
Suppose, by a court decision, a parent is required to pay the child monthly maintenance in the form of a fixed amount. The calculation procedure can be any: voluntary or compulsory. In the latter case, the firmly established amount is transferred in the usual way - from the salary of the debtor.
However, it is quite possible that the parent independently pays the monthly maintenance to his child through the Federal Service. In this case, it is the bailiff, as well as the accountant of the unit (deposit account specialist) of the Service, who are responsible for the timely transfer of the monetary content to the collector.
Note! In this case, with regard to the question of whether child support is taxed, the following can be answered: neither the FSSP accounting department, nor the public servant himself, calculate and deduct personal income tax from the amounts received from the debtor.
Are there any deductions from other income?
As a rule, wages are the main source of deduction for the financial provision of children. Whether alimony on other income is taxed. After all, the legislator has defined a whole list of the sums from which these payments can be deducted. Income tax is levied on all legitimate income received by a citizen, including from the sale of movable and immovable property (if the transaction is carried out in the process of economic activity). The proceeds from the sale of funds are subject to declaration and, in the absence of preferential deductions, are taxable at a rate of 13%.
The amount remaining after tax is the net income of the citizen. WITH of this amount of income, the parent is obliged to transfer part to his child (ren) in the amount established by a court decision.
At the same time, the parent who is the recipient of the specified part of the income of his ex-spouse does not pay income tax due to the fact that the money received, regardless of what type of income it is withheld, is the maintenance of the minor (child support). 
Finally
Summing up the question of whether child support is taxed, the following conclusion can be drawn: the amount of monthly maintenance per minor child (s) is not subject to taxation by law. All actions of an accounting officer to calculate and withhold such payments for these deductions are unreasonable and contrary to the legislation of the Russian Federation. As for the question of whether child support for two children is taxed, the same rule follows as for deductions for one child.