No. But expenses beyond just the child support can be.
REFERENCES:
http://dadsdivorce.com/articles/tax-tips-can-i-deduct-child-support/
https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-answers/interest-dividends-other-types-of-income/alimony-child-support-court-awards-damages/alimony-child-support-court-awards-damages-1
https://www.taxact.com/support/21679/child-support/?txtSearchValue=
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