Lying on income and expenses forms for a divorce or child/spousal support case is a foolish and punishable act of perjury that could be considered as fraud by the court. Deliberate misrepresentation of financial information can also be seen in child support application fraud. It is important for parents to engage in honest settlement efforts and not attempt to deceive the court. Child support payments are not considered as income for the receiving parent, nor are they tax-deductible for the paying parent. It may be difficult to prove if a spouse has lied about their finances, but doing so could be considered as child support fraud. Furthermore, individuals may also lie about expenses in order to receive more spousal maintenance than what is fair.