Tax Advice

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.Q: I paid $6,300 in child support last year. Can I claim that on my taxes?A: Payments made under agreements dated after 1984 that fix the amount of money or part of the payment as child support, including payments that vary with the status of a child, such as attaining a certain age, dying, leaving school or marrying, are treated as child support for tax purposes and are not deductible.

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.Q: On my job I contributed to a 401(k). I lost my job in February. hTC Can I make a tax-deductible IRA contribution now while I'm unemployed, even though I may get a job later on?A: In order to make a tax-deductible IRA contribution, you (and your spouse, if married) cannot be an "active participant" in a qualified pension or profit sharing plan, which includes 401(k) plans.