Yes, and prizes or awards will be considered taxable income. For example, if you have seen The Price is Right, then any item that a contestant wins on that show would be taxable. The value is based on the fair-market-value (“FMV”).
No, if taxpayer receives child support payments, that is not considered taxable income for the taxpayer. In addition, the taxpayer that is paying the child support cannot deduct those payments on their tax return.