Child Support

Child support is the non-residential parent’s contribution towards the needs of a child—food, clothing and shelter.  Child Support is based of the non-residential parent’s NET income from all sources; therefore, child support is neither tax deductable to the payor parent (one who pays) nor is it taxable to the payee parent (one who receives).

The Minimum Guideline Child Support as set forth by statute, is as follows:

1 child                 20%
2 children            28%
3 children            32%
4 children            40%
5 children            45%
6+ children          50%

The percentages are calculated off the non-residential parent’s NET income from ALL sources.  Net income is calculated by taking the Gross Income and subtracting the deductions set forth by statute—typically: federal and state income taxes, social security, medicare, mandatory retirement contributions (no, not voluntary IRA contributions), union dues and prior obligations for support.  There are also reasons to deviate either above or below the statutory minimum guideline amounts set forth above.  To determine if a deviation from guideline support is appropriate, you should talk with an experienced attorney.

Child Support has NOTHING to do with school costs, extra curricular activities, tutoring, camps, day care, etc…

For questions call me: 630.409.8184 or e-mail to: mmw@divorcelawyerdupage.com