No, your wife doesn't report child support to the IRS. Child support is not income to the recipient or deductible to the payer. It doesn't go anywhere on a tax return.

Child Support is not an income. Child support is reimbursement for what she has paid to care for the children. So paying rent, food, clothes, and school supplies all of these things and more that she has already spent on the care of the children is being reimbursed by the Non- custodial parent.

Many non-custodial parents do not understand that fact and often accuse the custodial parent of getting free income.

No, your wife is not required to include child support payments on your tax returns. Child support is neither taxable to the recipient, nor deductible to the payer. Child support is for the care and comfort of the child. Food, housing, clothing, etc are customary and necessities for the child and therefore are not taxed.

Alimony, on the other hand, is taxable to the recipient and deductible to the payer