My husband and I recently divorced and I was ordered to pay child support for our two children, who will be living primarily with him and visiting with me. I am self-employed and I itemize all of my deductions on my tax returns. I have been told that in some cases, child support payments may be deductible. Are these payments deductible in Florida and if so, is there a limit to the amount of the deduction? If I can deduct them, is there some specific way I have to make the payments to get the deduction, such as paying them directly to the Miami child support office?