Calculating child support payments can be complex and confusing, and child support obligations require a court order. Currently, Illinois uses a “percentage of income” formula to determine child support payments. The formula calculates child support by taking a flat percentage of the noncustodial parent’s net income, based on the number of children he or she supports. Generally, the Illinois child support guidelines are as follows:
Number | Percentage of |
1 | 20% |
2 | 28% |
3 | 32% |
4 | 40% |
5 | 45% |
6 or more | 50% |
Net income generally means “all income from all sources” less the following deductions:
- Federal income tax
- State income tax
- Social Security (FICA)
- Mandatory retirement contributions
- Union dues
- Dependent and individual health/hospitalization insurance premiums
- Prior obligations of support or maintenance actually paid pursuant to a court order or administrative order
- Expenses to repay debts that represent reasonable and necessary expenses for the production of income
- Medical expenses necessary to preserve life or health
- Reasonable expenses for the benefit of the child and the other parent, exclusive of gifts
Some discretion does apply to the calculation of a child support obligation, however. For instance, gifts and loans may or may not count as income depending on the circumstances and the view of the presiding judge.
What Happens If There Is a Change In Circumstances?
Issues regarding the calculation of child support can arise when there is a change in circumstances. Any changes to the child support order require court approval and, in order for a child support obligation to be modified, there must be a “substantial change in circumstances.” A slight increase in salary may not necessarily warrant a modification to the child support arrangement.
How Long Do Child Support Obligations Last?
In Illinois, child support orders typically set forth a termination date upon which the noncustodial parent’s obligation to pay child support ends. If the child support order does not set forth a termination date, the child support obligation will continue until the child is “emancipated,” or turns 18, unless the paying parent seeks a termination order from the court. If the child will still be in high school when he or she turns 18, Illinois law requires that support be paid until the child either turns 18 or graduates from high school, whichever occurs later, but no later than the child’s nineteenth birthday. In some cases, however, emancipation may occur before the child turns 18, such as the child getting married, joining the military, or living independently of parents.
Are Child Support Payments Deductible?
Child support payments are nontaxable payments, which means that the paying parent may not deduct the payments from his or her gross income and the receiving parent does not include the payments in his or her gross income.
Calculating child support can be a confusing and complex equation, but Palatine divorce attorney Michael Meschino has more than 30 years of experience helping clients deal child support issues and he will advise you of your rights and obligations.Contact Palatine divorce attorney Michael Meschino at (847) 991-7090 to learn more about the calculation or modification of child support payments.
