@ama_a93 On your taxes you should report the income on a schedule C but then put the entire amount as an “other expense” to cancel it out, so none of it is taxed. Something like “2024 income not received”. You can report the income in the year it is received.
I say this as an Italian: regardless of whether you want to be a parent, children are people who belong in restaurants and cafes and libraries, and wanting them out of all public spaces has become far too disturbingly normalised in the Anglosphere.
Just found out my 30yo fiancé doesn’t pay his own phone bill. He asked if we were going to start our own plan or if he should just start paying his mom 💀