I am asking becaue my husbands X the only money income that she has is his child support. Does she have to file taxes on the child support? There is no alamonie involved.

"No. Individuals who receive child support on behalf of their children do not pay income tax on that money."

Child Support and Taxes - Is Child Support Taxable or Deductible (http://singleparents.about.com/od/taxhelp/qt/support_taxes.htm)