Alimony is often confused with child support, another type of financial obligation that may be established in the event of a separation or divorce. Child support is where a parent is financially responsible to contribute to the welfare of their offspring, which are living with the other parent. While alimony is treated as income for the spouse receiving it and is subject to taxation, child support is not. Child support is considered a necessary financial obligation for the non-custodial parent to support their offspring, with penalizing consequences if support is withdrawn or avoided. If alimony payments are not made, recourse is similar to collecting a debt, and follows standard collection procedure.